- 27 -
Petitioners also appear to argue that the payments at issue
are subject to a specific exemption from Federal income tax
because they are traceable to, or somehow derived from, funds
constituting the payment to the Oneida Tribe of a judgment
against the United States. On brief, as a basis for exemption,
petitioners refer to "Docket No. 75 (Indian Claims Commission
{1967})" and an exhibit in the record further clarifies that
"Docket No. 75" is often used in reference to litigation known as
the New York Emigrant Claim made on behalf of certain tribes that
left New York for Wisconsin, including the Oneida Tribe of
Wisconsin. Provision for payment of a judgment to the Oneida
Tribe (and two other tribes) was made pursuant to the Act of
September 27, 1967, codified as subchapter LVI of title 25 of the
U.S. Code (25 U.S.C. secs. 1141-1147). Since 25 U.S.C. sec. 1146
provides an exemption from Federal income taxes with respect to
certain payments made pursuant to 25 U.S.C. subchapter LVI, we
treat petitioners as having invoked the exemption of 25 U.S.C.
sec. 1146.
Petitioners contend, and stipulated exhibits in the record
corroborate their contention, that the land on which the casino
was located was purchased by the Oneida Tribe in 1968 with
$60,000 in funds from the judgment received by the Tribe pursuant
to 25 U.S.C. subchapter LVI. That subchapter, at 25 U.S.C. sec.
1145, provides: "The funds apportioned to the Oneida Tribe of
Page: Previous 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 NextLast modified: May 25, 2011