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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 taxes
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