Lazore v. Commissioner
United States Tax Court
Ps late filed their 1986 Federal income tax return on which they reported wage and interest income, but claimed that as members of the Mohawk Nation and the Six-Nation Iroquois Confederacy they were exempt from Federal income tax.
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Ps late filed their 1986 Federal income tax return on which they reported wage and interest income, but claimed that as members of the Mohawk Nation and the Six-Nation Iroquois Confederacy they were exempt from Federal income tax. Held, The language in the 1794 Treaty of the Six Nations (the Canadaiga Treaty), the 1794 Jay Treaty, and the 1815 Treaty of Ghent, as relied upon by Ps, considered in light of substantial historical and other evidence offered by Ps, cannot be reasonably construed to confer upon Ps an exemption from Federal income tax. Held, further, Ps are liable for the late…
1Opinion of the Court
GLENNY A. AND CAROL L. LAZORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lazore v. Commissioner
Docket No. 5750-89
United States Tax Court
T.C. Memo 1992-404; 1992 Tax Ct. Memo LEXIS 428; 64 T.C.M. (CCH) 182;
July 16, 1992, Filed
Decision will be entered for respondent.
Ps late filed their 1986 Federal income tax return on which they reported wage and interest income, but claimed that as members of the Mohawk Nation and the Six-Nation Iroquois Confederacy they were exempt from Federal income tax. Held, The language in the 1794 Treaty of the Six Nations (the Canadaiga Treaty), the…
2Cases cited29 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Carpenter v. ShawSupreme Court of the United States · 1930
- Squire v. CapoemanSupreme Court of the United States · 1956
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