- 13 - In both Campbell I and this case, the ultimate issue presented is whether per capita distributions to petitioner from the tribe arising out of the ownership and operation of a gambling casino constitute gross income. In this case, the parties stipulated that the primary issue in Campbell I was the tax treatment of a per capita distribution to petitioner in 1992 from the tribe arising out of the ownership and operation of the casino. In Campbell I, we specifically stated that the primary issue for decision was: Whether per capita distributions to petitioner from the * * * [tribe] arising out of the ownership and operation of a gambling casino constitute gross income, or whether such income is “derived directly” from land owned by the * * * [tribe] and is excludable from taxation pursuant to laws, treaties, or agreements between Indian tribes and the United States Government * * *. [Campbell v. Commissioner, T.C. Memo. 1997- 502.] The only differences between the issue in this case and the issue in Campbell I are the dollar amounts and years in controversy. The fact that the dollar amounts in controversy and the tax years involved in this case are different from those in Campbell I, however, does not preclude the application of collateral estoppel. See Union Carbide Corp. v. Commissioner, 75 T.C. 220, 10(...continued) the Court.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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