McClanahan v. Arizona State Tax Commission

McClanahan (plaintiff), a member of the Navajo Tribe living and working on the reservation within Arizona (defendant), had state income taxes deducted from her paycheck; when Arizona took no action on her protest and refund request, she sued in Arizona Superior Court, which dismissed for failure to state a claim, and the Arizona Court of Appeals affirmed on the theory that Arizona's right to tax federal employees generally meant taxing Indians did not infringe tribal self-governance. The Arizona Supreme Court declined review, and McClanahan petitioned the U.S. Supreme Court.