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DILLON v. COMMISSIONER

Docket No. 24445-81.

49 T.C.M. 254 (1984)

T.C. Memo. 1984-635

Faye A. Dillon v. Commissioner.

United States Tax Court.

Filed December 6, 1984.

Attorney(s) appearing for the Case

Richard M. Berley, for the petitioner. Thomas N. Tomashek, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

  Year                   Deficiency

  1977 ................ $181,438.00
  1978 ................  115,694.00

The issues are (1) whether income earned in 1977 and 1978 by petitioner, an enrolled member of the Puyallup Indian Nation, from the operation of smokeshops on land held in trust by the...

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