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another ground T.C. Memo. 1992-404; Sylvester v. Commissioner,
T.C. Memo. 1999-35; United States v. Brown, supra at 128.
Petitioner has not relied on any statute or treaty that entitles
him to exemption from Federal taxation by reason of his
membership in any Indian nation or tribe--if any such there be--
whose members enjoy such exemption. Petitioner neither
identified the Indian nation or tribe in which he claims
membership nor brought to our attention any statute or treaty
that grants any such exemption from the Federal income tax laws
for interest and income derived from employment as an employee or
independent contractor. Consequently, petitioner is not exempt
from the provisions of the Internal Revenue Code, and the amounts
determined by respondent, which petitioner does not otherwise
contest, are included in his gross income for Federal income tax
purposes.
As the Court of Appeals said in LaFontaine v. Commissioner,
533 F.2d 382, 382 (8th Cir. 1976), affg. per curiam T.C. Memo.
1975-165:
Although the taxpayer [a certified member of the
Turtle Mountain Band of Chippewa Indians and Chief of
the Grand Council of Confederated Nations] has cited
more than thirty treaties, he has failed to point to
any provision in any of the treaties which exempts his
wages from federal income taxation because he is an
Indian. The Tax Court was also unable to find any
exempting provision. As the taxpayer has failed to
demonstrate his right to an exemption, the decision of
the Tax Court is affirmed.
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