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
Roger A. Jourdain and Margaret E. Jourdain, Petitioners v. Commissioner of Internal Revenue, Respondent
Jourdain v. Commissioner
Docket No. 6021-76
United States Tax Court
71 T.C. 980; 1979 U.S. Tax Ct. LEXIS 160;
March 8, 1979, Filed
Decision will be entered under Rule 155.
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…
2Cases cited21 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
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