Walker v. Commissioner
United States Tax Court
The petitioners, husband and wife, are "noncompetent" full-blooded American Indians, who were born on and live on an Indian reservation. In 1955, the husband served his tribe as treasurer of of the tribal community; and he received a distribution or payment of $ 4,200 out of the Government-trusteed tribal funds, in connection with such services. Held, that said amount did not constitute taxable income under the Federal income tax laws.
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The petitioners, husband and wife, are "noncompetent" full-blooded American Indians, who were born on and live on an Indian reservation. In 1955, the husband served his tribe as treasurer of of the tribal community; and he received a distribution or payment of $ 4,200 out of the Government-trusteed tribal funds, in connection with such services. Held, that said amount did not constitute taxable income under the Federal income tax laws. Held, further, that since petitioner and his wife had no other income, they were not subject to an addition to tax under section 6651(a) of the 1954 Code, for…
1Opinion of the Court
PjeRCe, Judge:
The respondent determined a deficiency in income tax against the petitioners for the calendar year 1955 in the amount of $521; and also an addition to tax under section 6651(a) of the 1954 Code, in the amount of $130.25, because of the petitioners’ delay in filing a return for said year.
The issues to be decided are:(1) Where a “noncompetent” American Indian, who was born on and lived on an Indian reservation and acted as the elected treasurer of the tribal community, received by reason of his services as such treasurer, a distribution or payment of $4,200 out of the…
2Cases cited9 opinions
- United States v. KagamaSupreme Court of the United States · 1886
- Tiger v. Western Investment Co.Supreme Court of the United States · 1911
- Squire v. CapoemanSupreme Court of the United States · 1956
- Elk v. WilkinsSupreme Court of the United States · 1884
- Board of County Commissioners v. SeberSupreme Court of the United States · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
- Edgar v. CommissionerUnited States Tax Court · 1971
- Jourdain v. CommissionerUnited States Tax Court · 1979
- Stevens v. CommissionerUnited States Tax Court · 1969
40 more not listed; retrieve them via the Exa API.