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including those affecting native peoples are not granted by
implication. If Congress intends to exempt certain income it
must do so expressly. Critzer v. United States, 220 Ct. Cl. 43,
597 F.2d 708 (1979), and cases cited therein.
Section 7873 Income
The parties agree that the wages earned in 1992 by
petitioner for his work for the Tribe are income derived
"directly or through a qualified Indian entity * * * from a
fishing rights-related activity". Sec. 7873(a)(1). Petitioner
alleges that he "designated $160 per month to be deducted from
his salary and contributed to his retirement accounts" in 1992
and that in prior years he contributed a portion of his earnings
to the Prudential account. But both parties have stipulated that
in 1992 the $160 monthly amount contributed to his Guardian
retirement account was "in addition to wages" and would not have
been available to petitioner as a cash payment; he had to chose
to have it contributed to either a health plan or a retirement
plan.
Despite respondent's argument to the contrary, section
7873(a)(1) provides that "income", not just wages,3 derived by a
member of an Indian tribe directly or through a qualified Indian
entity from a fishing-rights-related activity is not subject to
3With respect to wages earned from services performed in a
fishing-rights-related activity, no employment tax is to be
imposed by subtitle C. Sec. 7873(a)(2).
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Last modified: May 25, 2011