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KARMUN v. COMMISSIONER

Docket No. 21168-82.

82 T.C. 201 (1984)

HARRY H. KARMUN AND ALICE G. KARMUN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 30, 1984.

Attorney(s) appearing for the Case

Herbert A. Ross, for the petitioners.

Thomas N. Tomashek and Richard Shipley, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined deficiencies in the amounts of $1,931 and $8,688.83 in petitioners' Federal income taxes for 1977 and 1978, respectively. The issue to be decided is whether petitioners, who are Natives of Alaska, are exempt from Federal income taxes by the Reindeer Industry Act of 1937, 25 U.S.C. sec. 500, on income earned from the sale of reindeer and reindeer products.

All of the facts are stipulated.

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