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STEVENS v. C. I. R.

Nos. 26193, 26281.

452 F.2d 741 (1971)

Bryan L. STEVENS and Bryan L. Stevens as surviving spouse of Alma Stevens, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Bryan L. STEVENS and Bryan L. Stevens as surviving spouse of Alma Stevens, Deceased, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

November 26, 1971.

Attorney(s) appearing for the Case

Charles A. Hobbs (argued), Jerry C. Straus, Patricia L. Brown, of Wilkinson, Cragun & Barker, Washington, D. C., Stephen Granat, of Granat & Cole, Malta, Mont., for appellant.

Meyer Rothwacks (argued), Bennet N. Hollander, Carolyn R. Just, of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Div., K. Martin Worthy, Chief Counsel, Washington, D. C., for appellee.

Robert D. Dellwo (argued), Spokane, Wash., amicus curiae.

Before KOELSCH and HUFSTEDLER, Circuit Judges, and JAMESON, District Judge.

JAMESON, District Judge:

These cross-appeals involve alleged deficiencies in income tax for the years 1958 and 1959.

The taxpayer, Bryan L. Stevens, is a noncompetent1 Gros Ventre Indian, enrolled with the Fort Belknap Indian Reservation. All of his income was derived from farming and ranching operations on reservation land, including lands acquired by (1) allotment, (2) gift from his mother to whom the land had been allotted,...

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