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not make estimated tax payments for the taxable year.2 The sole
issue for decision is whether certain discharge of indebtedness
income he received in the year 1993 is not subject to tax because
it is income derived from Indian fishing-rights-related activity.
All of the facts of this case are contained in a Stipulation
of Facts that along with an attached exhibit is incorporated
herein by reference.
Background
Petitioner resided in Bellingham, Washington, at the time
the petition was filed in this case.
Petitioner was in 1993 and is still a member of the Lummi
Nation (nation), a federally recognized tribe of American
Indians. The Lummi Nation is a signatory of the Treaty between
the United States and the Dw�mish, Suqu�mish and other allied and
subordinate tribes of Indians in Washington Territory concluded
on January 22, 1855, at Point Elliott, Washington Territory, 12
2Petitioner made no argument and presented no evidence to
show that his failure to file was due to reasonable cause and not
to willful neglect, nor did he argue or prove that his failure to
make estimated tax payments is excused because of a statutory
exception. We therefore deem these issues to be conceded by
petitioner. Rule 149(b); see Rothstein v. Commissioner, 90 T.C.
488, 497 (1988); Cerone v. Commissioner, 87 T.C. 1, 2 n.1 (1986).
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