Anderson v. United States

845 F.2d 206 61 A.F.T.R.2d 88 -1106, 56 USLW 2647 , 88-1 USTC P 9305 Belinda ANDERSON, Plaintiff, and Kenneth Anderson; Geneva Anderson; Denny Anderson; Asa Begaye; Lewana Begaye; Ilee H. Castillo; Alfreda Catha; Robert Faria; Debra Faria; Billy Frye; Margaret Henry; Daisy Mike; Max Patrick; Larry Pete; Delores Pete; Angela Sanchez; Donald Shearer; Gloria Shearer; Elaine Wilson; Marie Wilson; Gloria Yazzie, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 87-2120. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 12, 1988. Decided April 25, 1988. Peter J. Sferrazza, Reno, Nev., for plaintiffs-appellants. Michael J. Roach, Dept. of Justice, Washington, D.C., for defendant-appellee. Appeal from the United States District Court for the District of Nevada. Before WRIGHT, CHOY and NOONAN, Circuit Judges. EUGENE A. WRIGHT, Senior Circuit Judge: 1 This appeal presents a question of first impression: Are an Indian tribe's distributions of accumulated rents from unallotted tribal trust land taxable income to tribal members who receive the payments? The district court concluded that because the distributions are not exempt specifically by…