McClanahan v. Arizona State Tax Commission

Decided March 27, 1973. Thurgood Marshall delivered the opinion of the Court.

Docket 71-834 · 411 U.S. 164 (1973) · Cited 899 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Williams v. Lee · 358 U.S. 217 (1959)
• Organized Village of Kake v. Egan · 369 U.S. 60 (1962)
• Warren Trading Post Co. v. Arizona Tax Commission · 380 U.S. 685 (1965)
• United States v. Kagama · 118 U.S. 375 (1886)
• The Kansas Indians · 72 U.S. 737 (1867)
• Kennerly v. District Court of the Ninth Judicial District of Montana · 400 U.S. 423 (1971)
• Graves v. New York Ex Rel. O'Keefe · 306 U.S. 466 (1939)
• Squire v. Capoeman · 351 U.S. 1 (1956)
• United States v. Rickert · 188 U.S. 432 (1903)
• Rice v. Olson · 324 U.S. 786 (1945)
• Ex Parte Crow Dog · 109 U.S. 556 (1883)
• Carpenter v. Shaw · 280 U.S. 363 (1930)
• Helvering v. Gerhardt · 304 U.S. 405 (1938)
• Ward v. Board of Commr's of Love Cty. · 253 U.S. 17 (1920)
• Surplus Trading Co. v. Cook · 281 U.S. 647 (1930)
• Thomas v. Gay · 169 U.S. 264 (1898)
• Williams v. United States · 327 U.S. 711 (1946)
• Draper v. United States · 164 U.S. 240 (1896)
• New York Ex Rel. Ray v. Martin · 326 U.S. 496 (1946)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Washington v. Confederated Tribes of the Colville Indian Reservation · 447 U.S. 134 (1980)
• Oklahoma Tax Commission v. Sac & Fox Nation · 508 U.S. 114 (1993)
• Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · 425 U.S. 463 (1976)
• Bryan v. Itasca County · 426 U.S. 373 (1976)
• Rice v. Rehner · 463 U.S. 713 (1983)
• Washington v. Confederated Bands & Tribes of the Yakima Indian Nation · 439 U.S. 463 (1979)
• Oklahoma v. Castro-Huerta · 597 U.S. 629 (2022)
• New Mexico v. Mescalero Apache Tribe · 462 U.S. 324 (1983)
• Haaland v. Brackeen · 599 U.S. 255 (2023)
• Santa Clara Pueblo v. Martinez · 436 U.S. 49 (1978)
• White Mountain Apache Tribe v. Bracker · 448 U.S. 136 (1980)
• California v. Cabazon Band of Mission Indians · 480 U.S. 202 (1987)
• DeCoteau v. District County Court for the Tenth Judicial District · 420 U.S. 425 (1975)
• Chickasaw Nation v. United States · 534 U.S. 84 (2001)
• Fisher v. District Court of the Sixteenth Judicial District of Montana · 424 U.S. 382 (1976)
• Three Affiliated Tribes of the Fort Berthold Reservation v. Wold Engineering, P. C. · 467 U.S. 138 (1984)
• Three Affiliated Tribes of the Fort Berthold Reservation v. Wold Engineering, P. C. · 476 U.S. 877 (1986)
• Oklahoma Tax Commission v. Chickasaw Nation · 515 U.S. 450 (1995)
• United States v. Mason · 412 U.S. 391 (1973)
• County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation · 502 U.S. 251 (1992)
• Rosebud Sioux Tribe v. Kneip · 430 U.S. 584 (1977)
• Cotton Petroleum Corp. v. New Mexico · 490 U.S. 163 (1989)
• Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NM · 458 U.S. 832 (1982)
• Colorado River Water Conservation District v. United States · 424 U.S. 800 (1976)
• Seminole Tribe of Florida v. Florida · 517 U.S. 44 (1996)
• Morton v. Mancari · 417 U.S. 535 (1974)
• Mississippi Band of Choctaw Indians v. Holyfield · 490 U.S. 30 (1989)
• United States v. Wheeler · 435 U.S. 313 (1978)
• United States v. Mazurie · 419 U.S. 544 (1975)
• Montana v. United States · 450 U.S. 544 (1981)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).