Warbelow's Air Ventures v. Comm'r
United States Tax Court
P leased land from the State of Alaska to operate an airport. The leased land is surrounded by lands owned by a Native corporation and a federally recognized Native entity. P claimed the Indian employment credit (IEC) on its corporate tax return with respect to wages paid to employees who perform substantially all of their services for P at the airport. R disallowed the IEC.
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P leased land from the State of Alaska to operate an airport. The leased land is surrounded by lands owned by a Native corporation and a federally recognized Native entity. P claimed the Indian employment credit (IEC) on its corporate tax return with respect to wages paid to employees who perform substantially all of their services for P at the airport. R disallowed the IEC. Held: The term "within an Indian reservation" in I.R.C. sec. 45A(c)(1)(B) means located "on" an Indian reservation. Held, further, P does not qualify for the IEC because the airport is not located "within an Indian…
1Opinion of the Court
OPINION
Vasquez, Judge:
Respondent determined the following deficiencies in petitioner’s Federal income taxes:
TYE Apr. 30 Deficiency
1996 . $12,482
1997 . 8,369
1998 . 355
The issue for decision is whether petitioner qualified for the Indian employment credit (iec) pursuant to section 45A for its fiscal years ended April 30, 1996 (TY 1996), April 30, 1997 (TY 1997), and April 30, 1998 (TY 1998).2
Background
The parties submitted this case fully stipulated pursuant to Rule 122. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time the petition was…
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- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Alaska v. Native Village of Venetie Tribal GovernmentSupreme Court of the United States · 1998
- Doyon, Limited v. United StatesCourt of Appeals for the Federal Circuit · 2000
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3Cited by5 opinions
- GORKES v. COMMISSIONERUnited States Tax Court · 2003
- NICOL v. COMMISSIONERUnited States Tax Court · 2004
- PIERCE v. COMMISSIONERUnited States Tax Court · 2003
- Warbelow's Air Ventures v. Comm'rUnited States Tax Court · 2002
- Warbelow's Air Ventures v. CommissionerUnited States Tax Court · 2002