Legal Opinion
Charles E. v. United States
United States Court of Claims
Decided February 14, 1986No. 129-85TPublishedCited by 5 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
This case is before the court on cross-motions for summary judgment and explores the issue of the exemption from federal income taxation for income allocable to Indian lands that are held in trust by the United States when the land arguably plays a role in generating the income.
FACTS
The following material facts that are not a matter of statute, regulation, caselaw, or agency interpretation have been stipulated or are not disputed. Charles E. Saunooke, Charles Bradley, Carolyn Crowl, and Nathan Robinson, all enrolled members of the Eastern Band of Cherokee Indians (the…
2Cases cited28 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Park 'N Fly, Inc. v. Dollar Park & Fly, Inc.Supreme Court of the United States · 1985
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Montana v. Blackfeet Tribe of IndiansSupreme Court of the United States · 1985
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Charles E. Saunooke and Carol M. Saunooke v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Rickard v. CommissionerUnited States Tax Court · 1987
- Cook v. United StatesUnited States Court of Federal Claims · 1994
- ArvisoUnited States Tax Court · 1992
- Rickard v. CommissionerUnited States Tax Court · 1987