Legal Opinion
George v. Commissioner
United States Tax Court
Decided August 1, 1989No. Docket No. 3523-89UnpublishedCited by 3 opinions
Held: P, a member of the Onondaga Nation of Indians, is not exempt from taxation on his income.
1Opinion of the Court
MARK DANA GEORGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
George v. Commissioner
Docket No. 3523-89
United States Tax Court
T.C. Memo 1989-401; 1989 Tax Ct. Memo LEXIS 399; 57 T.C.M. (CCH) 1168; T.C.M. (RIA) 89401;
August 1, 1989
Held: P, a member of the Onondaga Nation of Indians, is not exempt from taxation on his income.
Mark Dana George, pro se.
Timothy M. Cotter and Jack Panitch, for the respondent.
NIMS
MEMORANDUM OPINION
NIMS, Chief Judge: By statutory notice dated January 13, 1989, respondent determined a deficiency in petitioner's 1985 Federal income tax in the amount of $…
2Cases cited4 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Nephew v. CommissionerUnited States Tax Court · 1989
- Estate of Peterson v. CommissionerUnited States Tax Court · 1988
3Cited by3 opinions
- George v. Comm'rUnited States Tax Court · 2006
- Alice Perkins & Fredrick Perkins v. CommissionerUnited States Tax Court · 2018
- Lazore v. CommissionerUnited States Tax Court · 1992