Legal Opinion
Dillon v. United States
Court of Appeals for the Ninth Circuit
Decided June 19, 1986No. Nos. 85-3676, 85-3677, 85-7365, 85-7424 and 84-7863PublishedCited by 20 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge.
These appellants, enrolled members of the Puyallup Indian Nation, operated smokeshops on allotted land in the Puyallup Reservation in Pierce County, Washington. They asserted unsuccessfully before the district court or the Tax Court that their business income was exempt from federal income tax under the Medicine Creek Treaty of 1854, the General Allotment Act of 1887 and the United States Constitution. In the alternative, they argued that a portion of their income, equivalent to the fair rental value of their land, should be tax exempt.
In affirming the…
2Cases cited30 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Washington State Commercial Passenger Fishing Vessel Assn.Supreme Court of the United States · 1979
- Choate v. TrappSupreme Court of the United States · 1912
- Squire v. CapoemanSupreme Court of the United States · 1956
25 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States of America, and Lummi Indian Tribe, Intervenor-Appellant v. State of WashingtonCourt of Appeals for the Ninth Circuit · 1992
- United States v. Wesley WillieCourt of Appeals for the Tenth Circuit · 1991
- Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1993
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Charles E. Saunooke and Carol M. Saunooke v. The United StatesCourt of Appeals for the Federal Circuit · 1986
15 more not listed; retrieve them via the Exa API.