ESTATE OF POLETTI v. COMMISSIONER, I.R.S.

No. 93-70270.

34 F.3d 742 (1994)

ESTATE OF Robert POLETTI, Deceased; LaBarbara T. Poletti, Personal Representative; LaBarbara T. Poletti, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 10, 1994.


Attorney(s) appearing for the Case

Kent A. Higgins, Idaho Falls, ID, for petitioners-appellants.

Gary R. Allen, Richard Farber and Robert W. Metzler, Asst. U.S. Attys., Washington, DC, for respondent-appellee.

Before: POOLE, BRUNETTI, and KLEINFELD, Circuit Judges.


BRUNETTI, Circuit Judge:

LaBarbara Poletti ("Petitioner") is a mixed-blood Ute Indian who in 1983 received from the Ute Distribution Corporation ("UDC") distributions of monies generated by oil, mineral, and gas production on the Ute Indian Reservation. Representing herself and the estate of her late husband, Robert Poletti, Petitioner appeals the decision of the tax court which found that the distributions received by Petitioner were taxable and upheld the deficiency...

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