Strom v. Commissioner
United States Tax Court
Petitioners, restricted Indians residing on the Quinaielt Reservation in Washington and operating a commercial fishing business on the Quinaielt River on that reservation, where the unrestricted right of fishing by such Indians is guaranteed by treaty with the United States, are liable for tax upon income they received for their free and untrammeled use from the exercise of such right.
1Opinion of the Court
OPINION.
Leech, Judge-.
This case presents a novel question not heretofore decided by the courts. May the Federal Government tax income realized by an Indian who has not received a certificate of competency and is, accordingly, an incompetent ward of the Government, when such income is derived by him from the exercise, on common unallotted tribal property, of a tribal right guaranteed by treaty?
Petitioners contend that the imposition of a tax on income derived from fishing operations on the reservation constitutes a denial of the free and unrestricted right to fish guaranteed to them by treaty.…
2Cases cited6 opinions
- United States v. WinansSupreme Court of the United States · 1905
- Choate v. TrappSupreme Court of the United States · 1912
- Tulee v. WashingtonSupreme Court of the United States · 1942
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- 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
- Critzer v. United StatesUnited States Court of Claims · 1979
- Dolezilek v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1954
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
18 more not listed; retrieve them via the Exa API.