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CRITZER v. UNITED STATES

No. 134-75.

597 F.2d 708 (1979)

Amy T. CRITZER v. The UNITED STATES.

United States Court of Claims.

April 18, 1979.

Attorney(s) appearing for the Case

Charles A. Hobbs, Washington, D.C., attorney of record, for plaintiff. Wilkinson, Cragun & Barker, Herbert E. Marks, Jerry R. Goldstein, Washington, D.C., Coward, Coward & Dillard, Orville D. Coward, and Roger L. Dillard, Jr., Sylva, N.C., of counsel.

M. Carr Ferguson, Asst. Atty. Gen., Washington, D.C., for defendant. Theodore D. Peyser, Jr. and Gilbert W. Rubloff, Washington, D.C., of counsel.

Before FRIEDMAN, Chief Judge, and DAVIS, NICHOLS, KASHIWA, KUNZIG, BENNETT, and SMITH, Judges, en banc.

OPINION

KUNZIG, Judge:

In this income tax case of first impression, plaintiff Amy T. Critzer, an enrolled member of the Eastern Band of Cherokee Indians (the Tribe), operates several businesses and derives income from certain leases on buildings, all of which are physically located on tax-exempt reservation land. The issue is whether or not the income received from the operation of the businesses and the building leases is exempt from federal income tax...

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