From our private database of 32,200+ case briefs...
McClanahan v. Arizona State Tax Commission
United States Supreme Court
411 U.S. 164, 93 S.Ct. 1257, 36 L.Ed.2d 129 (1973)
McClanahan (plaintiff), a member of the Navajo Tribe, lived and worked on the reservation in the State of Arizona (defendant). Arizona deducted state income taxes from McClanahan’s paycheck. McClanahan filed a protest of the taxes and requested a refund, because all her income was earned on the reservation. Arizona took no action on McClanahan’s claim. McClanahan sued in Arizona Superior Court, seeking return of the money and a declaratory judgment that the state could not assess taxes on income earned by Indians on the reservation. The Arizona Superior Court dismissed the action for failure to state a claim. The Arizona Court of Appeals affirmed, finding that Arizona had a right to tax federal employees and, therefore, that imposition of a state tax did not infringe on the Indian’s right to self-governance. The Arizona Supreme Court declined review. McClanahan petitioned for certiorari from the United States Supreme Court.
Rule of Law
Holding and Reasoning (Marshall, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 585,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 585,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 32,200 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.