Legal Opinion

Farris v. Commissioner

United States Tax Court

Decided July 15, 1985No. Docket No. 20300-81Unpublished

1Opinion of the Court

HAROLD FARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Farris v. Commissioner

Docket No. 20300-81.

United States Tax Court

T.C. Memo 1985-346; 1985 Tax Ct. Memo LEXIS 292; 50 T.C.M. (CCH) 412; T.C.M. (RIA) 85346;

July 15, 1985.

Christopher R. Boutelle, for the petitioner.

Thomas N. Tomashek, for the respondent.

WILBUR

MEMORANDUM OPINION

WILBUR, Judge: Respondent determined the following deficiencies in petitioner's Federal income taxes:

Year

Deficiency

1977

$14,295

1978

97,134

1979

37,793

The issues for decision are: (1) whether income earned by an enrolled member of the Puyallup Indian…

2Cases cited33 opinions

  1. Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
  2. Squire v. CapoemanSupreme Court of the United States · 1956
  3. Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
  4. Elk v. WilkinsSupreme Court of the United States · 1884
  5. Board of County Commissioners v. SeberSupreme Court of the United States · 1943

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