A Tribal Member’s “Closest Connections” May Determine Application of California’s Personal Income Tax

By: Eric D. Swenson | Senior Counsel | eric.swenson@procopio.com
Theodore J. Griswold | Partner | ted.griswold@procopio.com

A California resident is taxable on their worldwide income for California personal income tax purposes.  Due to California’s very high individual income tax rates (up to 13.3% in 2015), one of the more common questions posed to me (and one in which we handle often on audit) is whether an individual is deemed a “resident” of California when they spent time both within and without California during the tax year.

New Mexico District Court Holds Urban Outfitters Can Be Sued Under Indian Arts & Crafts Act

By: Gabriela Rios | Law Clerk | gabriela.rios@procopio.com
Theodore J. Griswold | Partner | ted.griswold@procopio.com

There are many laws in the United States designed to protect the integrity of Indian arts, sacred artifacts, and human remains. As Anna Hohag described in the Struggle to Protect Against Cultural Genocide, these laws are not always as expansive as needed to fulfill the intended purpose. However, the Navajo Nation has coupled the strength of the Lanham Act, designed to promote competition and the maintenance of product quality, with the Indian Arts and Crafts Act to actively protect the integrity of the Navajo name and the many artisans and organizations that rely on the quality that name brings to sell their goods.