- 18 - effect on the outcome of Campbell I or has any effect on this case. Regardless of petitioner’s failure to point to any specific changes in the law, we find that none of the amendments enacted after the decision in Campbell I has any bearing whatsoever on the resolution of the issue in this case. We also note that we specifically addressed the IGRA in our decision in Campbell I. See Campbell v. Commissioner, T.C. Memo. 1997-502. Petitioner sets forth several alternative arguments in this case to support his contention that the per capita distributions should not be subject to Federal income taxes that were not made in Campbell I.14 One of those arguments, which petitioner describes as his “primary argument”, is that “the United States approved a Constitution and a Corporate Charter for the * * * [tribe] in Minnesota. * * * These documents indicate that 14Petitioner also reiterated an argument he made in Campbell I based on Squire v. Capoeman, 351 U.S. 1 (1956). Petitioner asserted that under Squire v. Capoeman, supra at 4, income “derived directly” from the land, including per capita distributions, is exempt from taxation. Petitioner asserted that a portion of the per capita distributions received was from business income earned from operations other than gaming, such as a restaurant, a buffet, two “snack-bars”, a gift shop, a tobacco shop, a marina, and an RV park-campground. This exact argument was the crux of petitioner’s argument in Campbell I, and we decline to consider the argument a second time. See Campbell v. Commissioner, T.C. Memo. 1997-502. In Campbell I, we specifically considered Squire v. Capoeman, supra, and held: “Income earned through the investment of capital or labor, such as restaurants, motels, tobacco shops, and similar improvements to the land, fails to qualify for the exemption * * *. Under the rationale of these cases, the income derived from the operation of a casino would not be derived directly from the land.” (Citations omitted.).Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
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