Estate of Peterson v. Commissioner
United States Tax Court
Petitioner-husband, a Chippewa Indian, earned income from commercial fishing. The Chippewa-United States treaties guaranteed fishing rights. Held, such income is not exempt from Federal income taxation.
1Opinion of the Court
Estate of Lucille A. Peterson, Deceased, Wilfred M. Peterson, Administrator, and Wilfred M. Peterson, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Peterson v. Commissioner
Docket No. 44401-85
United States Tax Court
90 T.C. 249; 1988 U.S. Tax Ct. LEXIS 16; 90 T.C. No. 18;
February 11, 1988. February 11, 1988, Filed
Decision will be entered for the respondent in the amounts agreed upon by the parties.
Petitioner-husband, a Chippewa Indian, earned income from commercial fishing. The Chippewa-United States treaties guaranteed fishing rights. Held, such income is not exempt from…
2Cases cited11 opinions
- Washington v. Washington State Commercial Passenger Fishing Vessel Assn.Supreme Court of the United States · 1979
- Winters v. United StatesSupreme Court of the United States · 1908
- Jones v. MeehanSupreme Court of the United States · 1899
- Squire v. CapoemanSupreme Court of the United States · 1956
- Puyallup Tribe v. Department of Game of Wash.Supreme Court of the United States · 1968
6 more not listed; retrieve them via the Exa API.