The U.S. Supreme Court on Tuesday declined to hear a tax case involving John "Rocky" Barrett, the chairman of the Citizen Potawatomi Nation of Oklahoma.

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.

Get the Story:
High court rejects Potawatomi tribe leader’s tax case (The Oklahoman 10/14)

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 weighs tax case appeal (04/08)
Citizen Potawatomi chair loses income tax case (4/7)