BIBEAU v. C.I.R.

No. 23-2923.

108 F.4th 1038 (2024)

Frank W. BIBEAU, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 19, 2024.


Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant and appeared on the appellant's brief, was Frank W. Bibeau, of Deer River, MN.

Counsel who presented argument on behalf of the appellee and appeared on the appellee's brief, was Kathleen E. Lyon, USDOJ, Tax Division, of Washington, DC. The following attorney(s) also appeared on the appellee's brief; Ellen Page DelSole, USDOJ, Tax Division, of Washington, DC.

Before LOKEN, ERICKSON, and GRASZ, Circuit Judges.


Frank Bibeau, an enrolled member of the Minnesota Chippewa Tribe, considers his self-employment income exempt from federal taxation. The United States Tax Court disagreed and held his self-employment income is taxable. On appeal, Bibeau argues that neither the Indian Citizenship Act of 1924 nor the treaties between the United...

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