- 6 -
1992-404, the taxpayer, a member of the Mohawk Nation, contended
that members of the Iroquois Confederacy of the Six Nations were
exempt from Federal income taxation on the basis of the same
legal sources petitioner now relies on: The Treaty of the Six
Nations, the Jay Treaty, the Treaty of Ghent, and the
Constitution.6
The United States Court of Appeals for the Third Circuit
held that neither the treaties nor the cited provisions of the
Constitution created a Federal income tax exemption for members
of the Iroquois Confederacy of the Six Nations.
This Court has also specifically held that members of the
Seneca Nation were not exempt from Federal income taxes based on
the same legal sources relied on by petitioner.7 Nephew v.
Commissioner, T.C. Memo. 1989-32.
Existing case law is clear and specific. We find that
petitioner is not exempt from taxation because of his status as a
member of the Seneca Nation. Additionally, petitioner's apparent
contention that his income is somehow attributable to his status
as a member of the Seneca Nation is vague and unsupported by the
record, and we find that none of petitioner's income was derived
6 Specifically, U.S. Const. art. I, sec. 2, cl. 3, and U.S.
Const. amend. XIV, sec. 2. These are the same provisions on
which petitioner relies.
7 It should also be noted that the taxpayer in Nephew v.
Commissioner, T.C. Memo. 1989-32, submitted essentially the same
affidavit as petitioner.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011