Seneca Nation Couple Urge Justices To Honor Treaty Tax Law

By Diamond Naga Siu (September 10, 2021, 8:50 PM EDT) -- A couple with ties to the Seneca Nation of Indians said the U.S. Supreme Court "must honor the promises" in two treaties that protect work on reservations from taxation, arguing that Congress ordered the IRS to respect treaty obligations.

Enrolled Seneca Nation member Alice Perkins, who died in July, and her non-Native husband, Fredrick, are appealing a Second Circuit ruling that affirmed a U.S. Tax Court decision saying they must pay taxes on income from gravel they mined in Seneca territory​​, but the couple argued that the 1794 Treaty of Canandaigua and the Treaty with the Senecas — also dubbed the...

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