Estate of Poletti v. Commissioner
United States Tax Court
The Ute Partition Act of 1954 (UPA), now codified as amended in 25 U.S.C. secs. 677-677aa, was one of a series of statutes enacted during the 1950s to reduce Federal involvement in Indian affairs. In response to the desires of a majority of the full-bloods and the mixed-bloods of the Ute Tribe, respectively, UPA provided for the termination of Federal supervision of the property of the mixed-bloods, which was distributed to them individually.
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The Ute Partition Act of 1954 (UPA), now codified as amended in 25 U.S.C. secs. 677-677aa, was one of a series of statutes enacted during the 1950s to reduce Federal involvement in Indian affairs. In response to the desires of a majority of the full-bloods and the mixed-bloods of the Ute Tribe, respectively, UPA provided for the termination of Federal supervision of the property of the mixed-bloods, which was distributed to them individually. However, as to tribal property not susceptible of equitable and practicable distribution (primarily oil rights under lease to oil companies), such…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined a deficiency of $1,538 in petitioners’ income tax for the year 1983. Petitioners are LaBarbara T. Poletti and the estate of her late husband. She and her husband had filed a joint income tax return for 1983. At issue is whether distributions in the aggregate of $7,000 made by Ute Distribution Corp. (udc) to Mrs. Poletti (petitioner) in 1983 were exempt from taxation by reason of 25 U.S.C. section 677p (1982). The facts were stipulated.
Petitioner resided “near” Pocatello, Idaho, at the time the petition herein was filed. She is the duly appointed…
2Cases cited10 opinions
- Affiliated Ute Citizens of Utah v. United StatesSupreme Court of the United States · 1972
- Helvering v. CliffordSupreme Court of the United States · 1940
- Squire v. CapoemanSupreme Court of the United States · 1956
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- United States v. Estate of DonnellySupreme Court of the United States · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Robert Poletti, Deceased Labarbara T. Poletti, Personal Representative Labarbara T. Poletti v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Allen v. Comm'rUnited States Tax Court · 2006
- George v. Comm'rUnited States Tax Court · 2006
- Estate of Poletti v. CommissionerUnited States Tax Court · 1992
- Gunton v. Comm'rUnited States Tax Court · 2006