ANDERSON v. U.S.

No. 87-2120.

845 F.2d 206 (1988)

Belinda ANDERSON, Plaintiff, and Kenneth Anderson; Geneva Anderson; Denny Anderson; Asa Begaye; Lewana Begaye; Ilee H. Castillo; Alfreda Catha; Robert Faria; Debra Faria; Billy Frye; Margaret Henry; Daisy Mike; Max Patrick; Larry Pete; Delores Pete; Angela Sanchez; Donald Shearer; Gloria Shearer; Elaine Wilson; Marie Wilson; Gloria Yazzie, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 25, 1988.


Attorney(s) appearing for the Case

Peter J. Sferrazza, Reno, Nev., for plaintiffs-appellants.

Michael J. Roach, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WRIGHT, CHOY and NOONAN, Circuit Judges.


EUGENE A. WRIGHT, Senior Circuit Judge:

This appeal presents a question of first impression: Are an Indian tribe's distributions of accumulated rents from unallotted tribal trust land taxable income to tribal members who receive the payments? The district court concluded that because the distributions are not exempt specifically by statute or treaty and taxing them does not implicate an encumbrance on any property interest, they are taxable income. We affirm.

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