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McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973)
McClanahan v. Arizona State Tax Commission No. 71-834 Argued December 12, 1972 Decided March 27, 1973 411 U.S. 164
APPEAL FROM THE COURT OF APPEALS OF ARIZONA
Syllabus
The State of 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, as is clear from the relevant treaty with the Navajos and federal statutes. Pp. 167-181.
14 Ariz.App. 452, 484 P.2d 221, reversed.
MARSHALL, J., delivered the opinion for a unanimous Court.
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Chicago:
U.S. Supreme Court, "Syllabus," McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973) in 411 U.S. 164 411 U.S. 165. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=22NNK4TAHA2K1SY.
MLA:
U.S. Supreme Court. "Syllabus." McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973), in 411 U.S. 164, page 411 U.S. 165. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=22NNK4TAHA2K1SY.
Harvard:
U.S. Supreme Court, 'Syllabus' in McClanahan v. Arizona State Tax Comm’n, 411 U.S. 164 (1973). cited in 1973, 411 U.S. 164, pp.411 U.S. 165. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=22NNK4TAHA2K1SY.
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