Legal Opinion
James Clay & Audrey Osceola v. Commissioner
United States Tax Court
Decided April 24, 2019No. 13104-11, 7870-13Unknown
1Opinion of the Court
152 T.C. No. 13
UNITED STATES TAX COURT JAMES CLAY AND AUDREY OSCEOLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13104-11, 7870-13. Filed April 24, 2019. In these consolidated cases Ps are members of a Native American tribe. During the years at issue the tribe operated a casino on tribal land, owned communally by all members. The tribe made regular distributions from casino revenue to each member. Ps received these distributions and did not report them as income. R determined that the distributions are taxable to Ps and, therefore, Ps had unreported taxable income…
2Cases cited41 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
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