Gillespie v. Oklahoma
Supreme Court of the United States
ERROR to the supreme court oe the state of OKLAHOMA. Error to a judgment of the Supreme Court of Oklahoma upholding income taxes assessed against the appellant. ■ The judgment was in a proceeding initiated by his appeal to a court of first instance from the action of the State Auditor.
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ERROR to the supreme court oe the state of OKLAHOMA. Error to a judgment of the Supreme Court of Oklahoma upholding income taxes assessed against the appellant. ■ The judgment was in a proceeding initiated by his appeal to a court of first instance from the action of the State Auditor. It is going far afield for courts to hold that to tax the lessee of a restricted Indian leasehold upon his share of gross production of oil and gas, or other, mineral, is indirectly taxing the exercise of a federal agency, and is, thérefore, invalid; but to go a step farther and say that to require such lessee…
1Opinion of the CourtJustice Holmes
Chapter 164, Oklahoma Laws of 1915, makes every person of the State liable to a tax upon his entire net income arising from all sources, except such as is exempt from taxation by some law of the United States or of the State. Under that statute Oklahoma seeks in these proceedings to hold the defendant, the plaintiff in error, liable for taxes for the years 1915, 1916, 1917 and 1918, upon net income derived by him as lessee from leases of restricted Indian (Creek and Osage) lands, the leases being of the kind dealt with in Choctaw, Oklahoma & Gulf R. R. Co. v. Harrison, 235 U. S. 292, and…
2Cases cited17 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Shaffer v. CarterSupreme Court of the United States · 1920
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Evans v. GoreSupreme Court of the United States · 1920
12 more not listed; retrieve them via the Exa API.
3Cited by217 opinions
- Smith v. AllwrightSupreme Court of the United States · 1944
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
212 more not listed; retrieve them via the Exa API.