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HOPTOWIT v. C.I.R.

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.

I

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

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