Cross v. Commissioner
United States Tax Court
Petitioners, members of the Puyallup Indian Nation, operate a smokeshop on land held in trust by the United States under the provisions of the Medicine Creek Treaty of 1854 and the General Allotment Act of 1887. Held, income derived from the smokeshop is taxable because it is neither "directly derived" from the underlying trust land, nor expressly exempted from taxation by any statute or treaty.
Read the full summary
Petitioners, members of the Puyallup Indian Nation, operate a smokeshop on land held in trust by the United States under the provisions of the Medicine Creek Treaty of 1854 and the General Allotment Act of 1887. Held, income derived from the smokeshop is taxable because it is neither "directly derived" from the underlying trust land, nor expressly exempted from taxation by any statute or treaty. Held, further, smokeshop income allocable to the fair rental value of the unimproved land upon which the smokeshop sits is not income "directly derived" from the trust land within the meaning of…
1Opinion of the Court
Silas V. Cross and Millie Cross, Petitioners v. Commissioner of Internal Revenue, Respondent; Silas A. Cross and Francine V. Cross, Petitioners v. Commissioner of Internal Revenue, Respondent
Cross v. Commissioner
Docket Nos. 11879-78, 11880-78
United States Tax Court
83 T.C. 561; 1984 U.S. Tax Ct. LEXIS 25; 83 T.C. No. 29;
September 27, 1984. September 27, 1984, Filed
Decisions will be entered under Rule 155.
Petitioners, members of the Puyallup Indian Nation, operate a smokeshop on land held in trust by the United States under the provisions of the Medicine Creek Treaty of 1854 and the General…
Also in this document: Concurrence; Dissent.
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Squire v. CapoemanSupreme Court of the United States · 1956
29 more not listed; retrieve them via the Exa API.