Magistrate: 1794 Treaty May Provide Exemption For Tax On Couple’s Gravel Sales

Mealey's (January 31, 2017, 12:13 PM EST) -- BUFFALO, N.Y. — A New York couple can continue their pursuit of a refund for federal income tax and penalties paid for the sale of gravel from their Indian reservation property based on a 1794 treaty that protects Indians’ “free use and enjoyment” of their land, a federal magistrate judge ruled Jan. 27 (Fredrick Perkins, et al. v. United States of America, No. 1:16-cv-495, W.D. N.Y., 2017 U.S. Dist. LEXIS 11775)....