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Home / Case Digests / 00-C-0113-C Lac Du Flambeau Band of Lake Superior Chippewa Indians v. Zeuske

00-C-0113-C Lac Du Flambeau Band of Lake Superior Chippewa Indians v. Zeuske

"[T]he only basis on which defendant can defend its effort to collect income taxes from Jackson is his residency. It is the only nexus Wisconsin has. But because that residency is on a reservation, the state cannot use it as a nexus. Under due process principles, the state cannot use as a reason to tax ...

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