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LaROQUE v. STATE

Nos. 13993, 14048.

583 P.2d 1059 (1978)

William L. LaROQUE and Belva B. LaRoque, Plaintiffs and Appellants, v. STATE of Montana and John C. Alley et al., Defendants and Respondents. Tony BOXER, Plaintiff and Appellant, v. The STATE of Montana and John C. Alley et al., Defendants and Respondents.

Supreme Court of Montana.

Decided August 23, 1978.

Rehearing Denied October 5, 1978.

Attorney(s) appearing for the Case

Russell A. LaVigne, Jr. (argued), Helena, for appellants.

Robert W. Corcoran, Helena, Deidre Boggs (argued), Missoula, for respondents.

Edward J. Shawaker (argued), Washington, D.C., amicus curiae.

Rehearing Denied October 5, 1978 in No. 13993.

SHEEHY, Justice.

Since each of the captioned cases involves the same subject matter, we decided the same together. Both of the appeals involve an attempt by the State of Montana to collect state income taxes on income earned by Indians living on an Indian reservation and derived solely from reservation sources. The District Court, Fifteenth Judicial District, Roosevelt County, concluded in each case that the State...

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