Perkins v. Commissioner

Second Circuit Holds Treaties Do Not Provide Tax Immunity for Individual Indian-Owned Business on Fee Lands

Matthew L.M. Fletcher

Here is the opinion in Perkins v. Commissioner: Opinion

Briefs:

Perkins Brief

Commissioner Brief

Reply

Tax court opinion here.

Related case materials here.

United States Tax Court Holds Income Earned from Seneca Lands is Taxable

Matthew L.M. Fletcher

Here is the opinion in Perkins v. Commissioner:

Opinion