Legal Opinion
Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 19, 1980No. 79-1622PublishedCited by 47 opinions
1Per curiam
Roger and Margaret Jourdain 1 (Jourdain) appeal from a decision of the Tax Court that they owe federal income tax deficiencies for the years 1971 and 1972 in the amounts of $3,202.98 and $3,549.91, respectively. On appeal Jourdain contends principally that the Tax Court erred as a matter of law in holding that his income as chairman of the tribal council of the Red Lake Band of Chippewa Indians (the Tribe) is taxable under the Internal Revenue Code. We disagree. Accordingly, we affirm the Tax Court judgment.
The relevant facts in this case are undisputed. Jourdain is a duly enrolled member of…
2Cases cited7 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- 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
- Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- Stevens v. CommissionerCourt of Appeals for the Ninth Circuit · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Oklahoma Tax Commission v. Chickasaw NationSupreme Court of the United States · 1995
- William H. Hoptowit v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1993
- Hoptowit v. CommissionerUnited States Tax Court · 1982
- Cross v. CommissionerUnited States Tax Court · 1984
42 more not listed; retrieve them via the Exa API.