Legal Opinion
William H. Hoptowit v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 28, 1983No. 82-7419PublishedCited by 42 opinions
1Opinion of the Court
HUG, Circuit Judge:
The question presented by this case is whether payments to a Yakima Indian for service as a Tribal Council Member are exempt from federal income taxation under the Treaty with the Yakimas. The Tax Court, 78 T.C. 137, ruled that these payments are taxable. We affirm.
I
Appellant William Hoptowit is a noncom-petent, 1 enrolled member of the Yakima Indian Nation (the “Tribe”).
In November 1975, Hoptowit was elected by the Tribe to the Yakima Tribal Council. The Tribal Council is the Tribe’s governing body. Council Members handle the Tribe’s business on a day-to-day basis. Serving…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Squire v. CapoemanSupreme Court of the United States · 1956
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Oklahoma Tax Commission v. Chickasaw NationSupreme Court of the United States · 1995
- United States v. Wesley WillieCourt of Appeals for the Tenth Circuit · 1991
- Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1993
- Harry H. Karmun and Alice G. Karmun v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Cross v. CommissionerUnited States Tax Court · 1984
37 more not listed; retrieve them via the Exa API.