Canary v. Oklahoma Tax Commission

JOHNSON, Chief Justice.

Parties will be referred to as they appeared in the trial court, except that since Mrs. Canary has no interest in the income in controversy, other than that she, with her husband, made a joint income tax return, we shall hereinafter disregard her as an appellant.

The facts germane to the issues are that Simeon C. Canary, as a ⅞⅜th enrolled Cherokee Indian (citizen), received a tax exempt homestead allotment from which he received income for oil and gas sold therefrom for the years 1949 and 1950, upon which the Oklahoma Tax Commission assessed income tax. The tax was paid…