- 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.
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