Glory Allen - Page 6

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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                
               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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