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Additions to Tax
Sec. Sec.
Year Deficiency 6651(a)(1) 6654(a)
1990 $7,447 $1,828 $480
1991 6,137 1,534 355
1993 6,934 1,734 290
1994 14,850 3,579 734
After concessions,2 the issues for decision are:
(1) Whether per capita distributions of $19,070, $40,933,
and $50,222 in 1991, 1993, and 1994, respectively, to petitioner
from the Prairie Island Indian Community of the State of
Minnesota (the tribe) arising out of the ownership and operation
of a gambling casino constitute gross income;
(2) whether petitioner may exclude $31,238 of discharge of
indebtedness income resulting from a foreclosure of mortgaged
1(...continued)
Tax Court Rules of Practice and Procedure. Monetary amounts are
rounded to the nearest dollar.
2Petitioner did not contest the following adjustments in his
petition: (1) Wage income of $1,754 and $2,450 in 1990 and 1994,
respectively; (2) interest income of $86, $92, $105, and $124 for
1990, 1991, 1993, and 1994, respectively; (3) patronage dividends
income of $31, $18, and $18 for 1990, 1991, and 1993,
respectively; (4) nonemployee compensation of $5,449 and $12,369
in 1990 and 1991, respectively; and (5) self-employment taxes, in
connection with the nonemployee compensation he received during
1990 and 1991, of $770 and $1,747, respectively. Petitioner did
not present evidence to dispute these adjustments at trial, and
petitioner did not present argument on these adjustments in
either his opening or reply brief. These adjustments are deemed
conceded in accordance with Rule 34(b)(4). At trial, respondent
conceded the “other income” adjustment of $16,250 determined in
his notice of deficiency for 1994.
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Last modified: May 25, 2011