Fox v. Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
HENDLEY, Judge.
Taxpayer is a member of the Commanche Tribe of Indians of Oklahoma and is not an enrolled member of the Navajo Tribe. At all times material hereto, she resided on and worked only on the Navajo Reservation in New Mexico. All income received by taxpayer for the years- 1969 through 1972 was a result of employment on the Navajo Reservation in New Mexico. Taxpayer’s husband is a non-Indian and it is conceded that his income is taxable. Taxpayer filed a claim for refund of state income tax withheld for the years 1969 through 1972. The Bureau denied the claim for refund and…
Also in this document: Concurrence.
2Cases cited13 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- United States v. KagamaSupreme Court of the United States · 1886
- State of Arizona Ex Rel. Edgar Merrill, Sheriff of Apache County v. Wayne TurtleCourt of Appeals for the Ninth Circuit · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- LaRoque v. StateMontana Supreme Court · 1978
- In Re Estate of Big SpringMontana Supreme Court · 2011
- Blaze Construction Co. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 1994
- State v. AllanIdaho Supreme Court · 1980
- Flat Center Farms, Inc. v. State Department of RevenueMontana Supreme Court · 2002
11 more not listed; retrieve them via the Exa API.