Old Harbor Native Corp. v. Commissioner
United States Tax Court
P is an Alaska native village corporation organized under the Alaska Native Claims Settlement Act (ANCSA), Pub. L. 92-203, 85 Stat. 688 (1971) (current version at 43 U.S.C. secs. 1601-1629e (1988)). ANCSA, which was enacted by the Congress to extinguish aboriginal land claims of the Alaskan natives, required the Government to transfer some of its land in Alaska to P. In order to reacquire much of this land, the Government negotiated an agreement with P under which P would…
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P is an Alaska native village corporation organized under the Alaska Native Claims Settlement Act (ANCSA), Pub. L. 92-203, 85 Stat. 688 (1971) (current version at 43 U.S.C. secs. 1601-1629e (1988)). ANCSA, which was enacted by the Congress to extinguish aboriginal land claims of the Alaskan natives, required the Government to transfer some of its land in Alaska to P. In order to reacquire much of this land, the Government negotiated an agreement with P under which P would transfer the land back to the Government in exchange for the subsurface rights in other Government-owned land in Alaska.…
1Opinion of the Court
Old Harbor Native Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
Old Harbor Native Corp. v. Commissioner
Docket No. 8653-93
United States Tax Court
104 T.C. 191; 1995 U.S. Tax Ct. LEXIS 7; 104 T.C. No. 7;
January 31, 1995, Filed
Decision will be entered under Rule 155.
P is an Alaska native village corporation organized under the Alaska Native Claims Settlement Act (ANCSA), Pub. L. 92-203, 85 Stat. 688 (1971) (current version at 43 U.S.C. secs. 1601-1629e (1988)). ANCSA, which was enacted by the Congress to extinguish aboriginal land claims of the Alaskan natives, required…
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