Anderson v. Wisconsin. Dept. of Revenue
In Anderson v. Wisconsin. Dept. of Revenue, 169 Wis. 2d 255, 484 N.W.2d 914 (Wis. 1992), the Wisconsin Supreme Court held that on-reservation income of a member of the LCO Tribe who resided off the LCO Reservation was subject to state income tax, even when the income was earned from various educational positions conducted on the reservation.
These positions included guidance counselor, director of education, president of the community college and public information officer for the LCO Tribe's elementary and high schools. The Wisconsin Supreme Court held that the state's taxation did not place impermissible burden on tribal sovereignty. Id. at 921. The state was simply seeking to tax the tribal member as reimbursement for the services rendered to him as a resident of the state. Id. at 916.