DILLON v. UNITED STATES

Nos. 85-3676, 85-3677, 85-7365, 85-7424 and 84-7863.

792 F.2d 849 (1986)

Harry DILLON, Sr., Faye Dillon, Silas V. Cross, Millie Cross, Silas A. Cross, Francine Cross, James M. and Roleen L. Hargrove, Theodore K. & Elizabeth V. Gord, Appellants, v. UNITED STATES of America, and Commissioner of Internal Revenue, Appellees.

United States Court of Appeals, Ninth Circuit.

Decided June 19, 1986.


Attorney(s) appearing for the Case

Janet Jordan Dillon, Tacoma, Wash., for amicus curiae Charles Saunooke et al.

Charles A. Hobbs, Hobbs, Straus, Dean & Wilder, Washington, D.C., Christopher R. Boutelle, Potter & Boutelle, and John Bell, Tacoma, Wash., for appellants.

Silas V. Cross, pro se.

Roger M. Olsen, Acting Asst. Atty. Gen., Richard Farber and Douglas C. Coulter, Dept. of Justice, Washington, D.C., for appellees.

Before WRIGHT and ANDERSON, Circuit Judges, and CROCKER, Senior District Judge.


EUGENE A. WRIGHT, Circuit Judge.

These appellants, enrolled members of the Puyallup Indian Nation, operated smokeshops on allotted land in the Puyallup Reservation in Pierce County, Washington. They asserted unsuccessfully before the district court or the Tax Court that their business income was exempt from federal income tax under the Medicine Creek Treaty of 1854, the General Allotment Act of 1887 and the United States Constitution. In the alternative, they argued...

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