JOURDAIN v. C. I. R.

No. 79-1622.

617 F.2d 507 (1980)

Roger A. JOURDAIN and Margaret E. Jourdain, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 19, 1980.


Attorney(s) appearing for the Case

Rodney J. Edwards, Edwards, Edwards, & Bodin, Duluth, Minn., for appellants.

Gilbert S. Rothenberg, Atty., Tax Division, Dept. of Justice, Washington, D. C., for appellee; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Grant W. Wiprud, and Gilbert S. Rothenberg, Washington, D. C., on brief.

Before LAY, Chief Judge, BRIGHT, Circuit Judge, and SCHATZ, District Judge.


PER CURIAM.

Roger and Margaret Jourdain1 (Jourdain) appeal from a decision of the Tax Court that they owe federal income tax deficiencies for the years 1971 and 1972 in the amounts of $3,202.98 and $3,549.91, respectively. On appeal Jourdain contends principally that the Tax Court erred as a matter of law in holding that his income as chairman of the tribal council of the Red Lake Band of Chippewa...

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