David C. Sylvester - Page 5




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          Nations,3 the Treaty of Ghent,4 and the Jay Treaty.5  Petitioner            
          further contends that he is exempt from taxation under the                  
          provisions of article 1, section 2, clause 3 of the U.S.                    
          Constitution, and section 2 of the 14th Amendment to the                    
          Constitution.                                                               
               In further support of his claim of a Federal income tax                
          exemption, petitioner also apparently contends that he was                  
          specifically hired by his employer because he is a member of the            
          Seneca Nation and that this is an additional reason for exempting           
          his wages from the Federal income tax.  Petitioner testified that           
          he was hired to work "high rise" specifically because he was an             
          Indian: "[O]ne of the reasons why [I] got the job was the Indians           
          back in New York, all worked high rise."                                    
               Petitioner contends that "The Federal Government and                   
          Congress intended to exempt Indians from taxation by a guarantee            
          of total [tax] exemption through several treaties made with them            
          et al."                                                                     
               In Lazore v. Commissioner, 11 F.3d 1180 (3d Cir. 1993),                
          affg. in part and revg. in part on another ground T.C. Memo.                


          3    The treaty is known as the Treaty of Canadaigua or the                 
          Treaty of the Six Nations, Nov. 11, 1794, 7 Stat. 44.                       
          4    The treaty is known as the Treaty of Peace and Amity or the            
          Treaty of Ghent, Dec. 24, 1814, 8 Stat. 218, T.S. 109.                      
          5    The treaty is known as the Treaty of Amity, Commerce, and              
          Navigation or the Jay Treaty, Nov. 19, 1794, 8 Stat. 116, T.S.              
          105.                                                                        




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