Legal Opinion
Warbelow's Air Ventures v. Commissioner
United States Tax Court
Decided June 27, 2002No. 10351-00Unknown
1Opinion of the Court
118 T.C. No. 37
UNITED STATES TAX COURT WARBELOW’S AIR VENTURES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10351-00. Filed June 27, 2002. 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…
2Cases cited9 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- 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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