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WI Supreme Court rules Natives not exempt from state taxes

Lurie, Jon
Circle, The
03-31-2001
WI Supreme Court rules Natives not exempt from state taxes

A woman who worked for the Oneida tribe but was a member of the Menominee
tribe must pay state income taxes despite her Native status, the Wisconsin
Supreme Court ruled last month.

The court said a 1973 U.S. Supreme Court decision only exempts Indians from
state income taxes if they reside and work on their own tribe's land. Joan
LaRock was notified in 1996 by the state Department of Revenue that she
owed $588 plus interest for income she earned in 1994 and 1995. She
appealed the findings to the Wisconsin Tax Appeals Commission and later to
the courts, arguing that she should not be forced to pay the state ...

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