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which is sometimes called the Fort Laramie Treaty of 1868 (the
treaty).1 We hold this wage income is not tax exempt.
All Rule references are to the Tax Court Rules of Practice
and Procedure.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference.
Background
When the petition was filed, petitioner resided in Mobridge,
South Dakota. Petitioner did not file Federal income tax returns
for the years in issue.
Petitioner is an enrolled2 member of the Cheyenne River
Tribe of Sioux Indians (the Cheyenne River Sioux). The Cheyenne
River Sioux have a designated reservation which is part of the
treaty land.3
1The treaty is known as the Treaty With the Sioux-–Brule,
Oglala, Miniconjou, Yanktonai, Hunkpapa, Blackfeet, Cuthead, Two
Kettle, Sans Arcs, and Santee–-and Arapaho, Apr. 29, 1868, 15
Stat. 635. Among the many signatories of this historic treaty
were Gen. William T. Sherman and the great chiefs Sitting Bull
and Red Cloud.
2The term “enrolled” means that petitioner is listed on the
tribal roll as a member of the Cheyenne River Tribe of Sioux
Indians.
3By Act of Mar. 2, 1889, ch. 405, 25 Stat. 888, Congress
created the Cheyenne River Reservation on part of the Great Sioux
Reservation land.
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