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LaFONTAINE v. COMMISSIONER

Docket No. 6887-73.

34 T.C.M. 742 (1975)

T.C. Memo. 1975-165

Albert L. LaFontaine and Rita F. LaFontaine v. Commissioner.

United States Tax Court.

Filed May 29, 1975.

Attorney(s) appearing for the Case

Albert L. LaFontaine, pro se, 752 Englewood Ave., St. Paul, Minn., Rick K. Budd, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,104 in petitioners' income tax for 1971. The only issue remaining is whether certain treaties between the United States and various Indian tribes, made during the period between 1778 and 1904, serve to exempt petitioners from Federal income tax liability.

Findings of Fact

Petitioners Albert L. LaFontaine and Rita F. LaFontaine...

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