Estate of Peterson v. Commissioner
United States Tax Court
Petitioner-husband, a Chippewa Indian, earned income from commercial fishing. The Chippewa-United States treaties guaranteed fishing rights. Held, such income is not exempt from Federal income taxation.
1Opinion of the Court
OPINION
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income tax:
Additions to tax
Year Deficiency Sec. 6653(a)(1) 1 Sec. 6653(a)(2)
1980 $6,531 $327
1981 40,527 2,026 50% of interest due on
1982 16,192 810 the underpayment
The sole issue for decision is whether Wilfred M. Peterson’s (Mr. Peterson) income from commercial fishing is includable in gross income or is excluded under the terms of three treaties between the United States and the Lake Superior Chippewa Indians (the Chippewas) that were executed during the 19th century.
All of the facts have been…
2Cases cited10 opinions
- Washington v. Washington State Commercial Passenger Fishing Vessel Assn.Supreme Court of the United States · 1979
- Winters v. United StatesSupreme Court of the United States · 1908
- Jones v. MeehanSupreme Court of the United States · 1899
- Squire v. CapoemanSupreme Court of the United States · 1956
- Puyallup Tribe v. Department of Game of Wash.Supreme Court of the United States · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Nephew v. CommissionerUnited States Tax Court · 1989
- George v. CommissionerUnited States Tax Court · 1989
- Allen v. Comm'rUnited States Tax Court · 2006
- Estate of Peterson v. CommissionerUnited States Tax Court · 1988