Stevens v. Commissioner
United States Tax Court
Held, income of petitioner, a noncompetent Indian, from grazing cattle on land which had been allotted to another noncompetent Indian and purchased by petitioner who had it taken in trust for him by the United States under sec. 5 of the Act of June 18, 1934 (48 Stat. 984, 25 U.S.C. sec. 465), is not exempt from Federal income tax.
1Opinion of the Court
supplemental opinion
Scott, Judge:
On May 27, 1969, the Opinion of this Court in this case was filed (52 T.C. 380) and on August 6,1969, the decision of this Court pursuant thereto was entered.
On September 23, 1969, petitioner filed a motion for leave to file a motion for review and revision of the opinion and lodged the Motion for Review and Revision of Opinion. On October 24,1969, petitioner filed a motion to vacate the decision entered in this case on August 6, 1969. It appearing to the Court that the Opinion in this case filed May 27,1969, considered certain transactions to have been…
2Cases cited1 opinion
- Stratton v. CommissionerUnited States Tax Court · 1969
3Cited by23 opinions
- 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
- Karmun v. CommissionerUnited States Tax Court · 1984
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