Stevens v. Commissioner
United States Tax Court
Petitioner, a noncompetent Indian enrolled with the Gros Ventre Tribe, during the years 1958 and 1959 conducted farming and ranching operations on 20,547.14 acres of land on the Fort Belknap Indian Reservation.
Read the full summary
Petitioner, a noncompetent Indian enrolled with the Gros Ventre Tribe, during the years 1958 and 1959 conducted farming and ranching operations on 20,547.14 acres of land on the Fort Belknap Indian Reservation. He had acquired part of the land used for this operation by allotment, part by gift from his mother who had received the land by allotment, part under a grazing permit, part by lease, part by purchase from other allottees, and part by a transfer of all the heirs' rights or claims by the Regional Director of the Indian Bureau in an order transferring inherited lands. All the original…
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined deficiencies in petitioner’s income taxes for the calendar years 1958 and 1959 in the amounts of $4,098.49 and $2,365.60, respectively. By amended answer filed February 26, 1965, respondent claimed increased deficiencies in the amounts of-$177.74 and $86.65 for the calendar years 1958 and 1959, respectively, making the total deficiencies in controversy $4,276.23 and $2,452.25 for these years.
The issue for decision is whether there should be included in the taxable income of an incompetent Indian income from ranching operations on lands of an Indian…
2Cases cited8 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
- Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Stevens v. CommissionerCourt of Appeals for the Ninth Circuit · 1971
- Jourdain v. CommissionerUnited States Tax Court · 1979
- Hoptowit v. CommissionerUnited States Tax Court · 1982
- Cross v. CommissionerUnited States Tax Court · 1984
25 more not listed; retrieve them via the Exa API.