Hoptowit v. Commissioner
United States Tax Court
Petitioner William H. Hoptowit, a "noncompetent Indian," received income from the operation of a "smokeshop" on the Yakima Indian Reservation during 1975 and 1976. In 1976, he also received per diem payments in return for services performed as a member of the Yakima Tribal Council.
Read the full summary
Petitioner William H. Hoptowit, a "noncompetent Indian," received income from the operation of a "smokeshop" on the Yakima Indian Reservation during 1975 and 1976. In 1976, he also received per diem payments in return for services performed as a member of the Yakima Tribal Council. Held, no treaty or statute exempts petitioner from taxation on the income that he received from the operation of the smokeshop or in return for services, and he is, therefore, taxable on such income.
1Opinion of the Court
Featherston, Judge:
In these consolidated cases, respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Docket No. Petitioner Year Deficiency
7095-79 William Hoptowit and Elaine A. Hoptowit . . 1975 $12,608.40
7096-79 Elaine A. Hoptowit . 1976 1,216.00
7097-79 William H. Hoptowit . 1976 38,484.38
In an amendment to his answer, respondent alleges an increased deficiency in the income tax of petitioner William H. Hoptowit for 1976 (docket No. 7097-79) resulting from the inclusion of an additional $9,000 in his taxable income for that year. It has been agreed that there is…
2Cases cited19 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Squire v. CapoemanSupreme Court of the United States · 1956
- United States v. FarrisCourt of Appeals for the Ninth Circuit · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- William H. Hoptowit v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Cross v. CommissionerUnited States Tax Court · 1984
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Hale v. United StatesDistrict Court, E.D. Washington · 1984
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
21 more not listed; retrieve them via the Exa API.