- 9 -
as well as the other tribal members, of the taxability of their
per capita distributions. The tribal council also notified
respondent, on Forms 1099-DIV, of its payment of each per capita
distribution.
To prevail on this issue, petitioner must point to express
exemptive language in some statute or treaty that excludes the
$43,380 distribution from his gross income. Rickard v.
Commissioner, 88 T.C. 188, 192 (1987); Cross v. Commissioner,
supra at 564; see Welch v. Helvering, 290 U.S. 111 (1933).
Petitioner claims that the Indian General Allotment Act of 1887
(Indian General Allotment Act), ch. 119, 24 Stat. 388, 25 U.S.C.
sec. 331-358 (1988) provides such an express exception to Federal
income taxation.6
The Indian General Allotment Act provided for the allotment
of reservation lands to American Indians to be held in trust for
allottees by the United States for a period of 25 years, or
longer, during which time the allotted land cannot be alienated
or encumbered. Upon expiration of the time limitation, if the
6
Petitioner alleges, and the Court surmises from the record,
that the leased land in this case is governed by the Indian
General Allotment Act rather than by a Federal statute
specifically addressing the tribal lands of the Prairie Island
Indian Community. Nevertheless, it has been held that the test
of entitlement to a Federal income taxation exemption would be
the same under the Indian General Allotment Act of 1887, ch. 119,
24 Stat. 388, 25 U.S.C. sec. 331-358 (1988), and a Federal
statute specifically addressing the tribal lands of the Eastern
Cherokee Indians. See Saunooke v. United States, 806 F.2d 1053,
1055 (Fed. Cir. 1986).
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