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18 U.S.C. sec. 1151. The land on which the Galena airport is
located does not fit the definition as provided in (a) or (c)
because the land is not within the limits of an Indian
reservation, and is not an Indian allotment to which the Indian
titles have not been extinguished.
The land is also not a “dependent Indian community” as
provided for in (b) of the above section. The U.S. Supreme Court
held that a “dependent Indian community” exists when Indian lands
have been set aside by the Federal Government for the use of the
Indians as Indian land, and the lands must be under Federal
superintendence. Alaska v. Native Vill., supra at 527. The land
has not been set aside by the Federal Government for the use as
Indian land because the land was conveyed to the Federal
Government for airport purposes. Additionally, the land is not
under the Federal superintendence that existed previously; i.e.,
the Federal Government does not act as a guardian over it. Id.
at 533.
We conclude that the land on which the Galena airport is
located is not an “Indian reservation” within the meaning of
section 45A. Additionally, we conclude that the Galena airport
is not located “within an Indian reservation” within the meaning
of section 45A because the Galena airport is not located on an
Indian reservation. Thus, we hold that petitioner is not
entitled to the IEC with respect to wages paid to employees who
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Last modified: May 25, 2011