Legal Opinion
United States v. Oklahoma Tax Commission
Court of Appeals for the Tenth Circuit
Decided November 13, 1942No. Nos. 2558, 2559, 2560PublishedCited by 4 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
These cases involve the power of the state of Oklahoma to impose an inheritance tax upon the restricted estates of deceased full-blood Indians.
Lucy Bemore was a full-blood Seminole Indian, enrolled opposite Seminole Roll No. 1563. She died intestate December 23, 1932. She left surviving, her husband, Lewis Bemore, a one-fourth blood Creek Indian, and a son, Thomas, an unenrolled full-blood Seminole Indian, who inherited her estate in equal shares.
Wosey Deere was a full-blood Creek Indian, enrolled opposite Creek Roll No. 9546. She died September 2, 1938. She left…
2Cases cited30 opinions
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Shulthis v. McDougalSupreme Court of the United States · 1912
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Stebbins v. RileySupreme Court of the United States · 1925
25 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943
- Oklahoma Tax Comm'n v. United StatesSupreme Court of the United States · 1943
- Arenas v. United StatesDistrict Court, S.D. California · 1956
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943