Fredric Arlan Dubray - Page 1

                                 T.C. Memo. 2004-278                                  


                               UNITED STATES TAX COURT                                


                         FREDRIC ARLAN DUBRAY, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7547-02.           Filed December 13, 2004.                 

               Fredric Arlan DuBray, pro se.                                          
               Shelley T. Van Doran, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               GOEKE, Judge: Respondent determined deficiencies in                    
          petitioner’s income taxes of $5,050, $6,250, and $5,959 for the             
          taxable years 1997, 1998, and 1999, respectively.  After                    
          concessions, the remaining issue for decision is whether                    
          petitioner’s wage income from Pte Hca Ka, Inc. (the corporation),           
          is exempt from taxation pursuant to the Treaty With the Sioux,              






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