Brunt v. Commissioner
United States Board of Tax Appeals
1. In view of the political nature of the power of Congress, the absence of any reference to Federal tax in respect of mineral rights in the Allotment Act of 1906, and the express and inclusive terms of the Revenue Act of 1918, held, that a member of the Osage Indian tribe is subject to income tax on royalties and proceeds from mineral rights of the tribe. 2. As Congress has plenary power over Indian affairs, the question whether Indians shall or shall not be taxed is a…
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1. In view of the political nature of the power of Congress, the absence of any reference to Federal tax in respect of mineral rights in the Allotment Act of 1906, and the express and inclusive terms of the Revenue Act of 1918, held, that a member of the Osage Indian tribe is subject to income tax on royalties and proceeds from mineral rights of the tribe. 2. As Congress has plenary power over Indian affairs, the question whether Indians shall or shall not be taxed is a matter of legislative discretion, and when clearly exercised by statute may not be limited by construction. 3. The general…
1Opinion of the Court
APPEAL OF LEAH BRUNT, ADMINISTRATRIX, ESTATE OF THEODORE S. BRUNT.
Brunt v. Commissioner
Docket No. 2869.
United States Board of Tax Appeals
5 B.T.A. 134; 1926 BTA LEXIS 2941;
October 21, 1926, Decided
1. In view of the political nature of the power of Congress, the absence of any reference to Federal tax in respect of mineral rights in the Allotment Act of 1906, and the express and inclusive terms of the Revenue Act of 1918, held, that a member of the Osage Indian tribe is subject to income tax on royalties and proceeds from mineral rights of the tribe.
2. As Congress has plenary power over Indian…
2Cases cited53 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Cherokee Nation v. State of GeorgiaSupreme Court of the United States · 1831
- United States v. KagamaSupreme Court of the United States · 1886
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Lone Wolf v. HitchcockSupreme Court of the United States · 1903
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