Uniband, Inc. v. Commissioner
United States Tax Court
P is a Delaware corporation, wholly owned by T, an Indian tribe. For the years at issue P attempted to file consolidated returns with C, another corporation wholly owned by T. P contends that T is the common parent corporation of P and C and that together they constitute an affiliated group eligible to file a consolidated return.
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P is a Delaware corporation, wholly owned by T, an Indian tribe. For the years at issue P attempted to file consolidated returns with C, another corporation wholly owned by T. P contends that T is the common parent corporation of P and C and that together they constitute an affiliated group eligible to file a consolidated return. On the returns filed, P did not claim Indian employment credits under I.R.C. sec. 45A even though P was entitled to them; instead P deducted the entirety of its employee expenses. R determined that the consolidated returns that P joined in filing were invalid and…
1Opinion of the Court
CONTENTS
FINDINGS OF PACT . 232
TMBCI and its corporations . 233
Uniband, Inc. 233
TMMC . 236
The section 17 corporation . 237
The tax returns . 239
Indian employment credit . 240
OPINION . 241
I.Federal income tax exemption issue . 241
A. Indian tribes are not subject to Federal income tax. 241
1. TMBCI has no inherent immunity from Federal taxes. 241
2. No treaty exempts TMBCI from Federal income tax. 242
a. An exemption must be “definitely expressed”. 243
b. The cited treaties do not express an income tax exemption. 243
3. The Code does not impose income tax liability on TMBCI. .. 244
B. Uniband does not…
2Cases cited58 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Santa Clara Pueblo v. MartinezSupreme Court of the United States · 1978
- United States v. WheelerSupreme Court of the United States · 1978
- United States v. MazurieSupreme Court of the United States · 1975
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3Cited by9 opinions
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- Perkins v. CommissionerCourt of Appeals for the Second Circuit · 2020
- Maimonides Medical Center v. United StatesDistrict Court, E.D. New York · 2014
- A+ Gov't. Solutions v. ComptrollerCourt of Special Appeals of Maryland · 2022
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