Attorney-at-Law

INDIANS NOT TAXED –PART DEUX

In Uncategorized on 08/25/2016 at 17:00

Maybe the Indians are not taxed, but those who gamble on their reservations certainly are.  Judge Kerrigan wastes no words in hitting Amas Canzoni, 2016 T. C. Memo. 165, filed 8/25/16.

The only reason I’m blogging Amas is that the rest of today’s output from 400 Second St., NW, is comprised of two thoroughly fact-bound innocent spouseries and a no-abuse finding in a small-claimer NOD from a CDP.

Amas files the usual protester returns, to which IRS responds with SFRs. Amas had a W-2G he never gave IRS showing gambling winnings from a casino, and those show up on the SFR.

Amas claims, in addition to the usual  “State residents not subject to Federal income tax” blather, that  …the gambling winnings from the Red Wind Casino should not be included in his income because he had losses and because they came from an Indian reservation which is not part of the United States.” 2016 T. C. Memo. 165, at p. 5.

Judge Kerrigan misses an opportunity to declare that, whether or not the Indians are “Indians not taxed,” Amas is.

She expends no electrons on that subject. His claimed losses are unsubstantiated, anyway.

 

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  1. […] Taishoff,  INDIANS NOT TAXED –PART DEUX. “Judge Kerrigan misses an opportunity to declare that, whether or not the Indians are […]

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