- 6 - of the ownership and operation of the casino. Campbell I was tried before Special Trial Judge D. Irvin Couvillion on October 4, 1996, in St. Paul, Minnesota. The Court issued an opinion in Campbell I on November 6, 1997, in which it held that the per capita distributions were taxable as ordinary income rather than exempt farm income as asserted by petitioner. See Campbell v. Commissioner, T.C. Memo. 1997-502. On January 8, 1999, the Court of Appeals for the Eighth Circuit affirmed the Tax Court on this issue and remanded the case on another issue irrelevant to this case. See Campbell v. Commissioner, 164 F.3d 1140 (8th Cir. 1999). The U.S. Supreme Court denied a petition for writ of certiorari. See Campbell v. Commissioner, 526 U.S. 1117 (1999). Gaming Revenue Allocation Ordinance On or about October 19, 1994, the tribe passed a resolution to amend its constitutional powers and adopted a Gaming Revenue Allocation Ordinance (the ordinance) which regulates the distribution of tribal profits to tribe members. The ordinance was passed and adopted in accordance with the requirements of the Indian Gaming Regulatory Act (IGRA), Pub. L. 100-497, secs. 1-22, 102 Stat. 2467 (1988), current version at 25 U.S.C. secs. 2701- 2721 (Supp. 2000). The ordinance stated, in part: The Tribal Council shall insure that notification of the application of federal tax laws to tribal per capita payments be made when such payments are made. The Tribal Administration shall also implement a procedure by which qualified enrolled members who receive per capita payments can have applicable taxesPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011