Legal Opinion
Commissioner of Internal Revenue v. Freeman P. Walker and Bernice Walker
Court of Appeals for the Ninth Circuit
Decided February 12, 1964No. 18299PublishedCited by 74 opinions
1Opinion of the Court
FRED M. TAYLOR, District Judge.
The Commissioner of Internal Revenue has petitioned us to review a decision of the Tax Court involving the tax liability of Freeman P. Walker, 1 a full-blooded noncompetent American Indian, on income received by him during the calendar year 1955. The decision of the Tax Court is reported at 37 T.C. 962. The Tax Court had jurisdiction under 26 U.S.C. § 6213(a) and this court has jurisdiction by virtue of 26 U.S.C. §§ 7482 and 7483.
Respondent, Freeman P. Walker, is a full-blooded noncompetent American Indian and a member of the Gila River Pima-Maricopa Indian…
2Cases cited7 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Keith Yazzie Mann v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Edgar v. CommissionerUnited States Tax Court · 1971
69 more not listed; retrieve them via the Exa API.