McClanahan v. Arizona State Tax Commission facts for kids
Quick facts for kids McClanahan v. Arizona State Tax Comm'n |
|
|---|---|
|
|
| Argued December 12, 1972 Decided March 27, 1973 |
|
| Full case name | McClanahan v. Arizona State Tax Commission |
| Citations | 411 U.S. 164 (more)
93 S. Ct. 1257; 36 L. Ed. 2d 129; 1973 U.S. LEXIS 89
|
| Holding | |
| Arizona has no jurisdiction to impose a tax on the income of Navajo Indians residing on the Navajo Reservation and whose income is wholly derived from reservation sources. | |
| Court membership | |
| Case opinions | |
| Majority | Marshall, joined by unanimous |
| Laws applied | |
| Treaty with the Navajo Indians, 15 Stat. 667; Buck Act, 4 U.S.C. § 104 et seq.; Ariz. Rev. Stat. Ann. §43-102(a) | |
McClanahan v. Arizona State Tax Comm'n was an important case decided by the Supreme Court of the United States in 1973. The Court ruled that the state of Arizona could not collect income tax from Navajo people who lived and earned money on the Navajo Reservation. This decision helped clarify the rights of Native American tribes.
A Big Case for Native American Rights
This case was about whether a state government could tax the income of a Native American person living and working on their tribal land. The Supreme Court said no, because tribal lands are often treated differently under federal law. This means states usually don't have the power, or jurisdiction, to make laws or collect taxes there.
The Story of Rosalind McClanahan
The case started with Rosalind McClanahan. She was a member of the Navajo Nation and lived in Arizona. In 1967, all her income came from work she did on the Navajo Reservation.
The state of Arizona took $16.20 from her wages for state taxes. Rosalind felt this was wrong. She asked for her money back and protested the tax.
When Arizona refused to give her a refund, she took her case to court. Her case was first dismissed, meaning the court didn't think she had a strong enough argument. She then appealed to higher courts in Arizona.
Finally, her case reached the Supreme Court of the United States. The Supreme Court agreed to hear her case, which is called granting certiorari.
What the Supreme Court Decided
The Supreme Court heard Rosalind McClanahan's case. Justice Thurgood Marshall wrote the main opinion for the Court. All the judges agreed with the decision, making it a unanimous ruling.
Justice Marshall explained that there was no federal law allowing Arizona to collect income tax from a Native American person earning money on their reservation. The Court decided that Arizona did not have the right to do this.
Because of this, the Supreme Court reversed the lower court's decision. This meant Rosalind McClanahan won her case. The ruling made it clear that states generally cannot tax income earned by Native Americans on their reservations.
