- 13 - (9th Cir. 1983); Jourdain v. Commissioner, 71 T.C. 980, 986-987 (1979), affd. 617 F.2d 507 (8th Cir. 1980). Petitioners have not shown that either a treaty or a statute specifically exempts Mrs. Doxtator's compensation from taxation. Accordingly, we sustain respondent's determination that Mrs. Doxtator's judicial officer compensation for the years in issue is subject to income tax.8 Respondent also determined that Mrs. Doxtator's judicial officer compensation is subject to self-employment tax for the years in issue.9 As best we understand their position, petitioners offer no additional argument directed at the liability for self-employment tax beyond that offered with respect to the income tax; namely, that Mrs. Doxtator's compensation as a judicial officer is exempt because she is an elected officer of a sovereign.10 8 Petitioners at various points claim that Mrs. Doxtator incurred travel expenses in connection with the performance of her duties as a judicial officer. However, petitioners have never identified the amounts of those expenditures, much less substantiated them under the requirements of sec. 1.274-5T(c), Temporary Income Tax Regs., 50 Fed. Reg. 46016 (Nov. 6, 1985), for any year at issue. 9 In connection with that determination, respondent allowed a corresponding deduction in each year of one-half of the self- employment taxes imposed by sec. 1401. See sec. 164(f)(1). 10 To the extent that petitioners may again be invoking Rev. Rul. 59-354, supra, we note that, although the ruling does not address self-employment taxes, it does state that other salaried employees of tribal councils (besides elected council members) are not exempt from employment taxes.Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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