HALE v. UNITED STATES

No. C-80-225 RJM.

579 F.Supp. 646 (1984)

Samuel E. HALE and Clara P. Hale, husband and wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Washington.

January 9, 1984.


Attorney(s) appearing for the Case

R. Wayne Bjur, Hovis, Cockrill & Roy, Yakima, Wash., for plaintiffs.

John E. Lamp, U.S. Atty., Spokane, Wash., Scott A. Milburn, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM AND ORDER

ROBERT J. McNICHOLS, Chief Judge.

Plaintiff Samuel E. Hale, an enrolled member of the Yakima Indian Nation, received income from leasing land located on the reservation. The issue is whether the rental income is exempt from federal income tax. There being no factual dispute, the issue is presented by cross motions for summary judgment.

Before his death in 1981, Samuel Hale owned an allotment consisting of a one-acre parcel of...

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