Case on Federal Taxation of Tribal Trust Funds

Matthew L.M. Fletcher

Here, the Citizen Potawatomi Nation paid its chairman using interest from tax-exempt trust funds, expecting the chairman to then be exempt from federal income tax. Not so, according to the IRS — and the Western District of Oklahoma agreed.

Here are the materials:

IRS Deficiency Notice

Barrett Motion for Summary Judgment

United States Motion for Summary Judgment

Barrett Response Brief

United States Response Brief

Barrett Reply Brief

[No federal reply brief]

District Court Order Granting Government’s Motion for Summary Judgment

3 thoughts on “Case on Federal Taxation of Tribal Trust Funds”

  1. Pingback: Barrett v. United States Briefing in CA10 « Turtle Talk
  2. Sheila Hall March 2, 2009 / 4:49 pm

    When the decision is made on Barrett v. United States regarding taxes on his salary supposedly paid from tribal Trust Funds, if you send out notices, I would be grateful if you would send me a notice. Thanks.

  3. Pingback: Barrett v. United States — Tribal Trust Funds Paid to Subject to Federal Income Tax « Turtle Talk

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