No. 82-7419.

709 F.2d 564 (1983)

William H. HOPTOWIT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 28, 1983.

Attorney(s) appearing for the Case

Jonathan Cohen, Washington, D.C., for respondent-appellee.

R. Wayne Bjur, Yakima, Wash., for petitioner-appellant.

Before HUG, POOLE, and NORRIS, Circuit Judges.

HUG, Circuit Judge:

The question presented by this case is whether payments to a Yakima Indian for service as a Tribal Council Member are exempt from federal income taxation under the Treaty with the Yakimas. The Tax Court, 78 T.C. 137, ruled that these payments are taxable. We affirm.


Appellant William Hoptowit is a noncompetent,1 enrolled member of the Yakima Indian Nation (the "Tribe...

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