Roger and Margaret Jourdain
The relevant facts in this case are undisputed. Jourdain is a duly enrolled member of the Tribe and resides on its reservation in northwestern Minnesota. Since 1959, he has served as chairman of its tribal council. In that capacity, Jourdain received salaries in 1971 and 1972 of $15,750 and $18,000, respectively.
Jourdain failed to report both his tribal and his nontribal income
Jourdain contends that the General Allotment Act of 1887
The Tax Court held, however, that the Capoeman exemption applies only to income derived from allotted land. Jourdain v. Commissioner, 71 T.C. 980, 989 (1979). This holding was correct. We have previously considered and rejected the argument that the exemption recognized in Capoeman extends to income derived by a noncompetent Indian from unallotted tribal land. Holt v. Commissioner, 364 F.2d 38, 41 (8th Cir. 1966), cert. denied, 386 U.S. 931, 87 S.Ct. 952, 17 L.Ed.2d 805 (1967). See also Fry v. United States, 557 F.2d 646 (9th Cir. 1977), cert. denied, 434 U.S. 1011, 98 S.Ct. 722, 54 L.Ed.2d 754 (1978); Commissioner v. Walker, 326 F.2d 261 (9th Cir. 1964).
Jourdain argues next that subjecting his income to taxation constitutes "molestation from the United States" prohibited by article V of the Treaty with the Tribes of Indians of Greenville, August 3, 1795, 7 Stat. 49. He also contends that the Constitution's references to "Indians not taxed" in
The Tax Court held that the "molestation" prohibited by the Treaty of Greenville was interference with the rights of Indians to hunt and otherwise enjoy their land, not the "right" to be free from federal taxation. It also held that constitutional references to "Indians not taxed" merely reflect the fact that some Indians were not taxed by the states in which they resided; the references do not restrain the federal government from taxing Indians. Finally, the Tax Court noted that Indians are subject to federal income tax unless specifically exempted by treaty or statute. See, e. g., LaFontaine v. Commissioner, 533 F.2d 382 (8th Cir. 1976).
We agree with those conclusions. Accordingly, we affirm the Tax Court judgment on the basis of its thorough and well-reasoned opinion. Jourdain v. Commissioner, 71 T.C. 980 (1979).