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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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