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UNITED STATES v. ANDERSON

No. 78-1114.

625 F.2d 910 (1980)

UNITED STATES of America, Plaintiff-Appellant, v. George ANDERSON, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 21, 1980.

Rehearing Denied October 27, 1980.

Attorney(s) appearing for the Case

Aaron Phillip Rosenfeld, Washington, D. C., for plaintiff-appellant.

John Sheehy, Billings, Mont., Arthur Lazarus, Jr., Washington, D. C., on brief; Terry Grant, Fried, Frank, Harris, Shriver & Kampelman, Washington, D. C., for defendant-appellee.

Before CHOY and FERGUSON, Circuit Judges, and BARTELS, District Judge.

CHOY, Circuit Judge:

The Government appeals from the district court's summary judgment holding that the income a noncompetent Indian derives from cattle ranching, under a tribal license, on land held in trust by the United States for other Indians and for the tribe is not subject to federal income taxation. We reverse.

I. Background

Congress enacted the General Allotment Act of 1887, ch. 119, 24 Stat. 388, 25 U.S.C. § 331 et seq.,...

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