Did the Court of Appeals err in upholding federal income tax on an individual Indian's self-employment income earned on his Tribe's reservation without Treaty, constitutional, or congressional expressly stated authorization for that taxation?

The Commissioner of Internal Revenue, a federal agency, applied federal income tax to the on-reservation income of an Indian despite a constitutional provision that Indians Not [be] Taxed and in the absence of an Act of Congress clearly authorizing the tax. The question presented is: Did the Court of Appeals err in upholding federal income tax on an individual Indian’s self-employment income earned on his Tribe’s reservation without Treaty, constitutional, or congressional expressly stated authorization for that taxation? ii STATEMENT OF RELATED CASES Frank W. Bibeau v. Commissioner of Internal Revenue , No. 23-2923, U.S. Court of Appeals for the Eighth Circuit. Judgment entered July 19, 2024. Frank Warren Bibeau v. Commissioner of Internal Revenue , Docket No. 11483-20L, U.S. Tax Court. Judgment entered May 24, 2023. Frank Warren Bibeau v. Commissioner of Internal Revenue , Docket No. 11483-20L, U.S. Tax Court. Judgment entered May 25, 2023. Frank W. Bibeau v. Commissioner of Internal Revenue , No. 23-2923, U.S. Court of Appeals for the Eighth Circuit. Judgment entered September 26, 2024.