Estate of Jacqueline E. Shelton, Deceased, Donald C. Little and Johnnie Mohon, Co-Executors v. Commissioner of Internal Revenue

LOGAN, Circuit Judge.

This is an appeal from a judgment of the United States Tax Court, upholding the Commissioner’s determination of deficiencies in income taxes payable by the estate of Jacqueline Elkins Shelton, deceased, (taxpayer) for the years 1968, 1969 and 1970. Estate of Jacqueline E. Shelton, 68 T.C. 15 (1977).

The issues on appeal are whether the Tax Court erred (1) in concluding that taxpayer, the estate of a deceased Osage Indian who held a certificate of competency, should be taxed on income from headright shares of the Osage tribal mineral trust; and (2) in finding that taxpayer…