US Tax Court Rejects Navajo Elder's Claim that Nephew is Dependent under Tribal Common Law


Jodi Rave Spotted Bear

Jodi Rave Spotted Bear

January 21, 2013

Interesting case, this Begay v. Commissioner. The court rejects Religious Freedom Restoration Act and Equal Protection claims, holding that a Navajo elder’s care of a nephew is insufficient to confer the required status for deductions under the Internal Revenue Code. … Continue reading →read more

Jodi Rave Spotted Bear

(Mandan, Hidatsa and Arikara Nation)

Founder & Editor in Chief

Location: Twin Buttes, North Dakota

Spoken Languages: English

Topic Expertise: Federal trust relationship with American Indians; Indigenous issues ranging from spirituality and environment to education and land rights

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Jodi Rave Spotted Bear

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