Nephew v. Commissioner
United States Tax Court
Held: Petitioners, members of the Seneca Indian tribe, are not exempt from taxation on their income.
1Opinion of the Court
KELLY D. NEPHEW AND DENISE J. NEPHEW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nephew v. Commissioner
Docket No. 9731-87.
United States Tax Court
T.C. Memo 1989-32; 1989 Tax Ct. Memo LEXIS 32; 56 T.C.M. (CCH) 1122; T.C.M. (RIA) 89032;
January 18, 1989.
Held: Petitioners, members of the Seneca Indian tribe, are not exempt from taxation on their income.
Kelly D. Nephew, pro se.
Anne M. DiFonzo, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: By statutory notice dated January 23, 1987, respondent determined a deficiency in petitioners' 1984 Federal…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Squire v. CapoemanSupreme Court of the United States · 1956
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Estate of Peterson v. CommissionerUnited States Tax Court · 1988
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