Earl v. Commissioner
United States Tax Court
Held, income received by a Puyallup Indian in the form of a share of the proceeds from the sale of a fishing vessel's catch of fish is not exempt from Federal income taxation, even though the fish were harvested in waters covered by the Treaty of Medicine Creek of 1854, 10 Stat. 1132. Held, further, the addition to tax imposed by sec. 6653(a), I.R.C. 1954, is not applicable.
1Opinion of the Court
OPINION
Featherston, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income taxes and additions to tax:
Sec. 6653(a),
Year Deficiency I.R.C. 1954, addition
1976 $526 $26
1977 161 8
The issues for decision are as follows:(1) Whether petitioner Roy D. Earl, a Puyallup Indian, is taxable on compensation, consisting of a share of the proceeds of the sale of a fishing vessel’s catch of fish, which he received for services performed as a crew member on the vessel; and(2) Whether any part of the underpayment of tax for the years in issue was due to negligence or intentional…
2Cases cited13 opinions
- United States v. RickertSupreme Court of the United States · 1903
- Squire v. CapoemanSupreme Court of the United States · 1956
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- United States v. State of WashingtonDistrict Court, W.D. Washington · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Cross v. CommissionerUnited States Tax Court · 1984
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Kallich v. CommissionerUnited States Tax Court · 1987
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Warbus v. CommissionerUnited States Tax Court · 1998
13 more not listed; retrieve them via the Exa API.