Legal Opinion

Oklahoma Tax Commission v. United States

Supreme Court of the United States

Decided June 14, 1943No. Nos. 623—625PublishedCited by 112 opinions

1Opinion of the CourtJustice Black

The United States brought these three actions to recover inheritance taxes imposed by the State of Oklahoma upon the transfer of the estates of three deceased members of the Five Civilized Tribes and paid under protest by the Secretary of the Interior from funds under his control belonging to those estates. The district court entered judgment on the merits for the State in each case. The Circuit Court of Appeals reversed. 131 F. 2d 635. We granted certiorari because of the importance of the cases in the administration of Indian affairs and to the *600State of Oklahoma. The basic questions to be…

2Cases cited31 opinions

  1. Worcester v. GeorgiaSupreme Court of the United States · 1832
  2. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  3. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  4. Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
  5. Choate v. TrappSupreme Court of the United States · 1912

26 more not listed; retrieve them via the Exa API.

3Cited by112 opinions

  1. Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
  2. United States v. Ahtanum Irrigation DistrictCourt of Appeals for the Ninth Circuit · 1956
  3. Narragansett Tribe of Indians v. Southern Rhode Island Land Development Corp.District Court, D. Rhode Island · 1976
  4. Murphy v. RoyalCourt of Appeals for the Tenth Circuit · 2017
  5. Oklahoma Tax Comm'n v. United StatesSupreme Court of the United States · 1943

107 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API