Estate of Poletti v. Commissioner
United States Tax Court
The Ute Partition Act of 1954 (UPA), now codified as amended in 25 U.S.C. secs. 677-677aa, was one of a series of statutes enacted during the 1950s to reduce Federal involvement in Indian affairs. In response to the desires of a majority of the full-bloods and the mixed-bloods of the Ute Tribe, respectively, UPA provided for the termination of Federal supervision of the property of the mixed-bloods, which was distributed to them individually.
Read the full summary
The Ute Partition Act of 1954 (UPA), now codified as amended in 25 U.S.C. secs. 677-677aa, was one of a series of statutes enacted during the 1950s to reduce Federal involvement in Indian affairs. In response to the desires of a majority of the full-bloods and the mixed-bloods of the Ute Tribe, respectively, UPA provided for the termination of Federal supervision of the property of the mixed-bloods, which was distributed to them individually. However, as to tribal property not susceptible of equitable and practicable distribution (primarily oil rights under lease to oil companies), such…
1Opinion of the Court
Estate of Robert Poletti, Deceased, LaBarbara T. Poletti, Personal Representative & LaBarbara T. Poletti, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Poletti v. Commissioner
Docket No. 11500-90
United States Tax Court
99 T.C. 554; 1992 U.S. Tax Ct. LEXIS 83; 99 T.C. No. 29;
November 9, 1992, Filed
Decision will be entered for respondent.
The Ute Partition Act of 1954 (UPA), now codified as amended in 25 U.S.C. secs. 677-677aa, was one of a series of statutes enacted during the 1950s to reduce Federal involvement in Indian affairs. In response to the desires of a majority of…
2Cases cited11 opinions
- Affiliated Ute Citizens of Utah v. United StatesSupreme Court of the United States · 1972
- Helvering v. CliffordSupreme Court of the United States · 1940
- Squire v. CapoemanSupreme Court of the United States · 1956
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- United States v. Estate of DonnellySupreme Court of the United States · 1970
6 more not listed; retrieve them via the Exa API.