2nd Circ. Affirms Gravel Income From Tribal Land Taxable

Law360 (August 12, 2020, 5:53 PM EDT) -- Two treaties between the U.S. and the Seneca Nation of Indians from the 18th and 19th centuries don't exempt a tribe member and her husband from taxes on income earned on gravel from tribal land, the Second Circuit said Wednesday.

The Second Circuit ruled Wednesday that income earned on Native American land for business are not exempt from tax. (AP) Alice and Fredrick Perkins have to pay taxes on the income resulting from their gravel business, the appellate court ruled, affirming a U.S. Tax Court decision. Neither the 1794 Treaty of Canandaigua nor the 1842 Treaty with the Seneca provide a...

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