Brasier v. United States

This is an appeal from an order of the District Court for the Northern District of Oklahoma, dismissing appellants’ action to restrain the United States of America, the Commissioner of Internal Revenue, the District Director of Internal Revenue, Oklahoma City, Oklahoma, and a local internal revenue agent at Tulsa, Oklahoma, from assessing income tax on the appellant, Mary Brasier’s pro rata share of income from oil and gas royalty of the restricted members of the Osage Indian Tribe for the taxable year 1952. The contention is that such income is not taxable to Mary Brasier because of her…