PER CURIAM.
This appeal from a decision of the United States Tax Court is before a screening panel of this Court pursuant to Eighth Circuit Court Rule 6. We affirm the decision of the Tax Court.
Albert L. LaFontaine, the taxpayer, is a certified member of the Turtle Mountain Band of Chippewa Indians and Chief of the Grand Council of Confederated Nations. He and his wife, Rita F. LaFontaine...
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