Jourdain v. Commissioner
United States Tax Court
Held, a noncompetent Indian is taxable on compensation received as chairman of the tribal council from funds which had their source in receipts and revenues that the tribe as a whole derived directly from tribal lands. Walker v. Commissioner, 37 T.C. 962 (1962), affd. in part and revd. in part 326 F.2d 261 (9th Cir. 1964), no longer followed. Held, further, petitioner not liable for negligence penalty.
1Opinion of the Court
Irwin, Judge:
Respondent determined deficiencies in petitioners’ income tax and additions thereto as follows:
_Addition to tax_
Year Deficiency Sec. 6651(a) Sec. 6653(a)
1971 $3,231.63 — $161.58
1972 3,549.91 $49.62 177.50
Due to a concession by respondent, the issues remaining for our consideration are: (1) Whether income received by petitioner Roger A. Jourdain from the Red Lake Band of Chippewa Indians Tribal Council for services rendered as its tribal chairman and other income earned by petitioner from private sources constitute taxable income or whether such items are exempt from income tax,…
2Cases cited20 opinions
- United States v. KagamaSupreme Court of the United States · 1886
- Squire v. CapoemanSupreme Court of the United States · 1956
- Elk v. WilkinsSupreme Court of the United States · 1884
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Critzer v. United StatesUnited States Court of Claims · 1979
- William H. Hoptowit v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Glenny A. Lazore, Carol L. Lazore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1993
- Hoptowit v. CommissionerUnited States Tax Court · 1982
33 more not listed; retrieve them via the Exa API.