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held that the taxpayers were not taxable on income received as
the result of the sale of timber located on the trust lands.
In Cross v. Commissioner, 83 T.C. 561 (1984), affd. sub nom.
Dillon v. United States, 792 F.2d 849 (9th Cir. 1986), because no
explicit exemption existed under the General Allotment Act of
1887 for income from operating a retail store, income from a
smoke shop located on an Indian reservation was held to
constitute taxable income, and the wages paid to the employee of
the smoke shop were held to constitute taxable income to the
employee.
In Jourdain v. Commissioner, 71 T.C. 980 (1979), affd. 617
F.2d 507 (8th Cir. 1980), salary paid to a tribal official was
held to be taxable because no explicit statutory exemption with
regard thereto existed.
Petitioner has not cited any treaty or any legislation, and
we have found none, that sets forth an explicit exemption from
Federal income taxes for the type of income petitioner received
for her work as a member of the tribal council or for her work as
secretary or executive assistant to the tribal president.
We conclude that the entire $57,845 petitioner received in
2001 from the tribe constitutes taxable income to petitioner and
is subject to Federal income tax.
Apparently under the authority of Rev. Rul. 59-354, 1959-2
C.B. 24, and Priv. Ltr. Rul. 94-10-006 (Nov. 23, 1993),
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