Legal Opinion
Lawrence R. Fry and Nellie R. Fry, Husband and Wife v. United States
Court of Appeals for the Ninth Circuit
Decided June 22, 1977No. 76-1779PublishedCited by 51 opinions
1Opinion of the Court
OPINION
CHOY, Circuit Judge:
Appellants, Lawrence and Nellie Fry, are members of the Confederated Tribes of the Colville Reservation (the Tribe). They appeal from a judgment of the district court holding that their income derived from logging operations on Reservation land is not exempt from federal income taxation. We affirm.
Kettle Falls Lumber Company, a non-Indian concern, contracted with the Tribe to cut timber from unallotted lands of the Reservation. 1 Lawrence Fry, in turn, was hired by Kettle Falls as a logging subcontractor, but Fry himself had no direct contractual relationship with…
2Cases cited24 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Landy v. Federal Deposit InsuranceSupreme Court of the United States · 1974
- United States v. AntelopeSupreme Court of the United States · 1977
19 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Raymond J. Donovan, Secretary of Labor, United States Department of Labor v. Coeur D'Alene Tribal FarmCourt of Appeals for the Ninth Circuit · 1985
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- William H. Hoptowit v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Jourdain v. CommissionerUnited States Tax Court · 1979
46 more not listed; retrieve them via the Exa API.