Garry v. Commissioner
United States Tax Court
Petitioner, an American Indian, duly enrolled as a member of the Kalispel Tribe, and a citizen of the United States, as heir of original Indian allottees, received during the taxable year agricultural income from restricted lands situated in the Coeur d'Alene Reservation in Idaho. Held, that such income was subject to Federal income tax.
1Opinion of the Court
OPINION.
Withey, Judge:
The respondent has determined a deficiency of $195.00 in the petitioners income tax for 1951. Issues presented by the pleadings are the correctness of the respondent’s action (1) in including in taxable income the amount of $1,528.48 representing income received from the sale of grain grown on allotted Indian lands on the Coeur d’Alene Reservation in Idaho, and (2) in failing to determine that income in the amount of $713.63 received from military service was excludable from taxable income. Issue 2 has been disposed of by stipulation of the parties.
All of the facts have…
2Cases cited9 opinions
- Cook v. TaitSupreme Court of the United States · 1924
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Chouteau v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Strom v. CommissionerUnited States Tax Court · 1946
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Garry v. CommissionerUnited States Tax Court · 1955