Rodger Jourdain argued that his income as chairman of the tribal
council of the Red Lake Bank of Chippewa Indians was not
He cited the General Allotment Act of 1887 which exempted income
from allotted tribal land. He argued that the 1795 Treaty with
the Tribes of Indians of Greenville prohibited "molestation from
the United States," which taxing his income would be. He
contended that Constitutional references to "Indians not taxes"
in Article 1, Sec. 2, and Amendment 14, Sec. 2, similarly
prohibit the taxation of Indians. Finally, he noted that the
Internal Revenue Code does not apply to Indians because it
contains no express statement that Indians will be taxed.
The Appeals Court was impressed, but not enough to excuse him
from taxes. (No. 15)