Legal Opinion
Stevens v. Commissioner
Court of Appeals for the Ninth Circuit
Decided November 26, 1971No. Nos. 26193, 26281PublishedCited by 45 opinions
1Opinion of the Court
JAMESON, District Judge:
These cross-appeals involve alleged deficiencies in income tax for the years 1958 and 1959.
The taxpayer, Bryan L. Stevens, is a noncompetent1 Gros Ventre Indian, enrolled with the Fort Belknap Indian Reservation. All of his income was derived from farming and ranching operations on reservation land, including lands acquired by (1) allotment, (2) gift from his mother to whom the land had been allotted, (3) purchase from other Indian allottees, and (4) purchase of inherited interests in allotted lands from the Regional Director, Bureau of Indian Affairs. Legal title to…
2Cases cited13 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Carpenter v. ShawSupreme Court of the United States · 1930
- Squire v. CapoemanSupreme Court of the United States · 1956
- Board of County Commissioners v. SeberSupreme Court of the United States · 1943
- United States v. JacksonSupreme Court of the United States · 1930
8 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Critzer v. United StatesUnited States Court of Claims · 1979
- William H. Hoptowit v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Jourdain v. CommissionerUnited States Tax Court · 1979
40 more not listed; retrieve them via the Exa API.