Karmun v. Commissioner
United States Tax Court
Held, the Reindeer Industry Act of 1937, 25 U.S.C. sec. 500 (1982), does not provide for the exemption from Federal income taxes of Alaskan Native reindeer herd operators who operate under the regulation of the Secretary of the Interior; thus, petitioners are taxable on their share of the income of a partnership engaged in the operation of such a herd.
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined deficiencies in the amounts of $1,931 and $8,688.83 in petitioners’ Federal income taxes for 1977 and 1978, respectively. The issue to be decided is whether petitioners, who are Natives of Alaska, are exempt from Federal income taxes by the Reindeer Industry Act of 1937, 25 U.S.C. sec. 500, on income earned from the sale of reindeer and reindeer products.
All of the facts are stipulated.
At the time of filing the petition, petitioners resided in Deering, Alaska. For 1977 and 1978, they filed Federal income tax returns with the Internal Revenue…
2Cases cited23 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Bryan v. Itasca CountySupreme Court of the United States · 1976
- Squire v. CapoemanSupreme Court of the United States · 1956
- Alaska Pacific Fisheries v. United StatesSupreme Court of the United States · 1918
- Choteau v. BurnetSupreme Court of the United States · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Harry H. Karmun and Alice G. Karmun v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Cross v. CommissionerUnited States Tax Court · 1984
- Warren v. CommissionerUnited States Tax Court · 2000
- Beck v. CommissionerUnited States Tax Court · 1998
- Cross v. CommissionerUnited States Tax Court · 1984
11 more not listed; retrieve them via the Exa API.