John "Rocky" Barrett, the chairman of the Citizen Potawatomi Nation of Oklahoma, is weighing an appeal of his income tax case, his attorney said.

Barrett paid taxes and penalties on his chairman's salary for 2001. He sought a refund, arguing his income was exempt under the tribe's federally-approved trust fund distribution plan.

The 10th Circuit Court of Appeals disagreed. In a unanimous decision, a three-judge panel said Barrett's salary isn't covered by the plan and that Congress didn't provide an express income tax exemption for a tribal leader's compensation.

Barrett could ask the 10th Circuit to rehear the case or appeal to the U.S. Supreme Court.

Get the Story:
Court rules chairman’s salary not tax-exempt (The Oklahoma Journal Record 4/8)

10th Circuit Decision:
Barrett v. US (April 6, 2009)

Briefs and More:
Barrett v. United States — Tribal Trust Funds Paid to Subject to Federal Income Tax (Turtle Talk 4/7)

Related Stories:
Citizen Potawatomi chair loses income tax case (4/7)