Garry v. Commissioner
United States Tax Court
Petitioner, an American Indian, duly enrolled as a member of the Kalispel Tribe, and a citizen of the United States, as heir of original Indian allottees, received during the taxable year agricultural income from restricted lands situated in the Coeur d'Alene Reservation in Idaho. Held, that such income was subject to Federal income tax.
1Opinion of the Court
Joseph R. Garry, Petitioner, v. Commissioner of Internal Revenue, Respondent
Garry v. Commissioner
Docket No. 51904
United States Tax Court
24 T.C. 174; 1955 U.S. Tax Ct. LEXIS 190;
May 9, 1955, Filed
Decision will be entered under Rule 50.
Petitioner, an American Indian, duly enrolled as a member of the Kalispel Tribe, and a citizen of the United States, as heir of original Indian allottees, received during the taxable year agricultural income from restricted lands situated in the Coeur d'Alene Reservation in Idaho. Held, that such income was subject to Federal income tax.
John W. Cragun, Esq., and…
2Cases cited10 opinions
- Cook v. TaitSupreme Court of the United States · 1924
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Chouteau v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Strom v. CommissionerUnited States Tax Court · 1946
5 more not listed; retrieve them via the Exa API.