- 4 -
affg. Cross v. Commissioner, 83 T.C. 561 (1984); Karmun v.
Commissioner, 749 F.2d 567 (9th Cir. 1984), affg. 82 T.C. 201
(1984); Jourdain v. Commissioner, 71 T.C. 980 (1979).
Petitioners urge us to reconsider all established case law on
this point and find it in error. We decline to do so.
B. Cherokee Treaty of 1866
Petitioners alternatively argue that their income is
specifically excluded by the 1866 Treaty. As noted above, Native
American Indians are subject to Federal income taxation unless an
exemption can be found in a Federal statute or treaty. See
Squire v. Capoeman, supra. Petitioners argue that the 1866
Treaty confers such an exemption and specifically point to the
language contained in Article 10 of the 1866 Treaty as evidence
of this.
Respondent argues that petitioners should be collaterally
estopped from raising this issue because this issue has already
been considered and decided by this Court in Beck v.
Commissioner, T.C. Memo. 1994-122 (Beck I), affd. without
published opinion 64 F.3d 655 (4th Cir. 1995). The following
conditions must be met for collateral estoppel to apply:
(1) The issue in the second suit must be identical
in all respects with the one decided in the first suit.
(2) There must be a final judgment rendered by a
court of competent jurisdiction.
(3) Collateral estoppel may be invoked against
parties and their privies to the prior judgment.
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