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HOLT v. C. I. R.

No. 18302.

364 F.2d 38 (1966)

Bentley L. HOLT and Bonnie J. Holt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

August 1, 1966.

Attorney(s) appearing for the Case

William Howard Payne, Washington, D. C., for petitioners. Arthur P. Scibelli, Washington, D. C., was with him on the brief.

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C., for respondent. Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, and Melva M. Graney, Attys., Dept. of Justice, Tax Division, Washington, D. C., were with her on the brief.

Before VAN OOSTERHOUT, BLACKMUN and GIBSON, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

The issue, apparently one of first impression, presented by the taxpayers' petition for review of the decision of the Tax Court, reported at 44 T.C. 686, is whether a noncompetent Indian holding a grazing permit on tribal land is subject to federal income taxation upon profits allocable to such lands arising from a cattle operation financed under a statutory rehabilitation program for Indians. The Tax...

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