§1163

6 cases·3 followed·3 cited50% support

Statute text not available for this section.

6 Citing Cases

FOLLOWED Uniband, Inc., Petitioner 140 T.C. No. 13 · 2013

Section 1163 provides that "the term 'Indian tribal organization' means any tribe, band, or 20See United States v.

Uniband, Inc. v. Commissioner 140 T.C. 230 · 2013

section 1163 (1994) and argues that it is therefore an integral part of TMBCI. It appears that a State-chartered corporation can be an ITO, and we assume that Uniband is an ITO; but it does not follow that Uniband is therefore an integral part of TMBCI for Federal tax purposes. Section 1163 of title 18 makes it a Federal crime to embezzle money or

1163 and theft by officers or employees ofgaming establishments on Indian lands in violation of 18 U.S.C. sec. 1168. The jury also found both petitioners guilty oftax evasion in violation ofsection 7201 for tax years 1998 through 2002 and conspiracy to evade payment oftax in violation of 18 U.S.C. sec. 371 for 1995 through 2003. Petitioners ap

1163 and theft by officers or employees ofgaming establishments on Indian lands in violation of 18 U.S.C. sec. 1168. The jury also found both petitioners guilty oftax evasion in violation ofsection 7201 for tax years 1998 through 2002 and conspiracy to evade payment oftax in violation of 18 U.S.C. sec. 371 for 1995 through 2003. Petitioners ap

Wesemann v. Commissioner 35 T.C. 1164 · 1961
United States v. John Bad Wound · Cir.

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