Fredric Arlan Dubray - Page 2

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          which is sometimes called the Fort Laramie Treaty of 1868 (the              
          treaty).1  We hold this wage income is not tax exempt.                      
               All Rule references are to the Tax Court Rules of Practice             
          and Procedure.                                                              
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.                                      
               When the petition was filed, petitioner resided in Mobridge,           
          South Dakota.  Petitioner did not file Federal income tax returns           
          for the years in issue.                                                     
               Petitioner is an enrolled2 member of the Cheyenne River                
          Tribe of Sioux Indians (the Cheyenne River Sioux).  The Cheyenne            
          River Sioux have a designated reservation which is part of the              
          treaty land.3                                                               

               1The treaty is known as the Treaty With the Sioux-–Brule,              
          Oglala, Miniconjou, Yanktonai, Hunkpapa, Blackfeet, Cuthead, Two            
          Kettle, Sans Arcs, and Santee–-and Arapaho, Apr. 29, 1868, 15               
          Stat. 635.  Among the many signatories of this historic treaty              
          were Gen. William T. Sherman and the great chiefs Sitting Bull              
          and Red Cloud.                                                              
               2The term “enrolled” means that petitioner is listed on the            
          tribal roll as a member of the Cheyenne River Tribe of Sioux                
               3By Act of Mar. 2, 1889, ch. 405, 25 Stat. 888, Congress               
          created the Cheyenne River Reservation on part of the Great Sioux           
          Reservation land.                                                           

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