(March 5, 2018, 1:19 PM EST) -- WASHINGTON, D.C. — The U.S. Tax Court on March 1 awarded the Internal Revenue Service summary judgment on a New York couple’s claims that they do not owe federal tax on their gravel-mining income because the gravel was taken from Indian lands, finding that two treaties do not exempt the couple from paying income taxes (Alice Perkins, et al. v. Commissioner of Internal Revenue, No. 028215-14, U.S. Tax, 2018 U.S. Tax Ct. LEXIS 6)....