Thelma Horton Clark v. United States

LOGAN, Circuit Judge.

This case was brought by the plaintiff-ap-pellee Thelma Horton Clark (Clark) to obtain a refund and interest on allegedly improperly paid federal income taxes. The United States appeals from summary judgment granted in favor of Clark.

Clark, a Chickasaw Indian, was under noncompetent restricted status from her birth on April 9, 1904, until October 3, 1975. The Chickasaws are one of the Five Civilized Tribes. Under Homestead Allotment Patent No. 21630, Clark was allotted 160 acres of Chickasaw National Indian Territory. The land was designated as tax exempt until April 26,…