Title: Taxation of Income from Restricted Indian Lands: Retroactive Effect and Administrative Discretion, 1953-06-25

Item — Box: 12, Folder: 18

Identifier: CAC_CC_004_2_12_18_0021

Staff Only

The letter dated January 9, 1953, from the Commissioner of Internal Revenue to Mr. Belcher addresses a request by Indian tribes regarding the taxability of income from restricted allotted lands. The Bureau of Internal Revenue explained their position on the matter and referred to a previous letter to Congressman Wickersham. The issue stems from a court decision in Jones V. Taunah, and the Bureau's position is based on previous Supreme Court decisions and legal opinions. The letter also mentions a specific case involving the Kiowa, Comanche, and Apache Tribes, where the Indians were found to be subject to Federal income tax laws. The letter discusses the authority granted to the Secretary of the Treasury to determine the retroactive application of tax rulings and decisions.