LaROCK v. DOR

No. 99-0951.

241 Wis.2d 87 (2001)

2001 WI 7

621 N.W.2d 907

Joan LAROCK, Petitioner-Appellant-Petitioner, v. WISCONSIN DEPARTMENT OF REVENUE, Defendant-Respondent.

Supreme Court of Wisconsin.

Decided February 13, 2001.


Attorney(s) appearing for the Case

For the petitioner-appellant-petitioner there was a brief by Gerald L. Hill, Jennifer L. Nutt Carleton and Oneida Law Office, Oneida, and oral argument by Gerald L. Hill and Jennifer Nutt Carleton.

For the defendant-respondent the cause was argued by F. Thomas Creeron, III, assistant attorney general, with whom on the brief (in the court of appeals) was James E. Doyle, attorney general.

An amicus curiae brief was filed by Brian L. Pierson, Donald E. Laverdure and von Briesen, Purtell & Roper, S.C., Milwaukee, and Sheila D. Corbine and Ho-Chunk Nation Department of Justice, Black River Falls, on behalf of the Oneida Indian Tribe of Wisconsin and Ho-Chunk Nation.

An amicus curiae brief was filed by Gregory B. Conway, Jeffrey S. Dunn and Liebman, Conway, Olejniczak & Jerry, S.C., Green Bay, and Sheldon E. Hochberg, John J. Duffy, Hilda A. Manuel and Steptoe & Johnson, LLP, Washington, D.C., on behalf of the Menominee Indian Tribe of Wisconsin.

An amicus curiae brief was filed by Larry B. Leventhal and Leventhal & Associates, Minneapolis, MN, and Glenn C. Reynolds and Reynolds & Associates, Madison, on behalf of the Lac Courte Oreilles Band of the Lake Superior Chippewa Indians and the Sokaogon Chippewa Community.


¶ 1. JON P. WILCOX, J.

The question presented in this case is whether an enrolled member of the Menominee Tribe, Joan LaRock (LaRock), is exempt from Wisconsin's income tax while living and working on the Oneida Reservation. Because LaRock is a member of the Menominee Tribe rather than the Oneida Tribe, we conclude that principles of tribal sovereignty do not bar the State from taxing her income earned on the Oneida Reservation.

¶ 2. The Department...

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