Turtle Talk

Here is the opinion from the Tenth Circuit. The lower court materials are here. An excerpt:

John A. Barrett, Jr. (“Barrett”) filed suit under 28 U.S.C. § 1346(a) against the United States seeking refund of the federal income taxes, penalties, and interest paid by him pursuant to an Internal Revenue Service (“IRS”) assessment for the tax year ending December 31, 2001. Barrett timely appeals the district court’s grant of summary judgment in favor of the United States. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm the district court’s ruling that the salary paid to Barrett as chairman of the Citizen Potawatomi Tribe (the “Tribe”) was not exempt from federal income tax. We also affirm the district court’s ruling on the accuracy-related penalty.

Tenth Circuit briefs are here:

barrett-appellant-brief

usa-appellee-brief