Legal Opinion
Hale v. United States
District Court, E.D. Washington
Decided January 9, 1984No. C-80-225 RJMPublishedCited by 16 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROBERT J. McNICHOLS, Chief Judge.
Plaintiff Samuel E. Hale, an enrolled member of the Yakima Indian Nation, received income from leasing land located on the reservation. The issue is whether the rental income is exempt from federal income tax. There being no factual dispute, the issue is presented by cross motions for summary judgment.
Before his death in 1981, Samuel Hale owned an allotment consisting of a one-acre parcel of land on the Yakima Reservation. It was held in trust for him by the United States pursuant to the General Allotment Act of 1887, 25 U.S.C. § 331 et…
2Cases cited9 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
- 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
- Critzer v. United StatesUnited States Court of Claims · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Cross v. CommissionerUnited States Tax Court · 1984
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Cabazon Indian Casino v. Internal Revenue Service (In Re Cabazon Indian Casino)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- Charles E. v. United StatesUnited States Court of Claims · 1986
11 more not listed; retrieve them via the Exa API.