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fishing rights at all of their usual and accustomed fishing
grounds and stations.2
From 1979 through 1992, petitioner was employed by the Lummi
as a full-time worker in the tribal fish hatchery. The parties
agree that petitioner's work at the fish hatchery is treaty
fishing-rights-related activity as that term is used in section
7873.
The parties further agree that in 1992 all employees of the
hatchery received, in addition to wages, the choice to have an
extra $160 per month paid for their benefit either into a health
plan or a retirement account. Employees could not receive the
monthly additional $160 amount except by choosing one of the two
offered options.
The parties have stipulated transcripts of petitioner's
account with the Capital Guardian Trust Company, Investment
Company of America (Guardian). The transcripts show that
petitioner's Guardian account was established in September of
1988 and that contributions to the account, accrual of interest
to and withdrawals from the account have continued through 1992.
Contributions to the account are denominated in the transcript as
"employee contribution". The account summaries of the
transcripts for the years 1988 through 1990 refer to account
2See also United States v. Washington, 520 F.2d 676 (9th
Cir. 1975).
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