Charles E. Saunooke and Carol M. Saunooke v. The United States

FRIEDMAN, Circuit Judge.

This case is a sequel to Critzer v. United States, 597 F.2d 708, 220 Ct.Cl. 43 (Fed. Cir.), cert. denied, 444 U.S. 920, 100 S.Ct. 239, 62 L.Ed.2d 176 (1979). There the Court of Claims held that income received by an Indian from businesses she operated on tax-exempt land and from leases of buildings upon such land was not exempt from federal income taxes. In the present case, members of the same tribe of Indians that was involved in Critzer seek a federal income tax exemption for the portion of the same kind of income involved in Critzer that reflects the rental value…