Respondent determined a deficiency of $169.67 in income tax for the calendar year 1941. The issue is whether restricted members of the Quinaielt Tribe of Indians living on the Quinaielt Reservation are subject to Federal income tax on income derived from the selling of fish caught by them in the Quinaielt River on that reservation. A 25 percent penalty originally asserted by respondent for failure to file a return is now waived. Substantially all the facts are stipulated...
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