Legal Opinion
McClanahan v. State Tax Commission
Court of Appeals of Arizona
Decided April 28, 1971No. 1 CA-CIV 1316PublishedCited by 13 opinions
1Opinion of the Court
JACOBSON, Presiding Judge.
Are Navajo Indians living and working within the confines of that portion of the Navajo Indian Reservation lying within the State of Arizona, subject to the Arizona State Individual Income Tax laws ?
Plaintiff-appellant, Rosalind McClanahan, brought an action in Apache County, Arizona, on behalf of herself and all others similarly situated, 1 against the State Tax Commission of Arizona, seeking a refund of $16.20 withheld by her employer during the taxable year 1967 as Arizona income tax, against which the State of Arizona claimed an alleged tax liability of $11.84.…
2Cases cited18 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Williams v. LeeSupreme Court of the United States · 1959
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
- Helvering v. GerhardtSupreme Court of the United States · 1938
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Kimball v. CallahanCourt of Appeals for the Ninth Circuit · 1979
- Sangre De Cristo Development Corp. v. City of Santa FeNew Mexico Supreme Court · 1972
- Kimball v. CallahanCourt of Appeals for the Ninth Circuit · 1979
- Mahoney v. State Tax CommissionIdaho Supreme Court · 1974
8 more not listed; retrieve them via the Exa API.