Thomas Coal Co. v. Commissioner
United States Board of Tax Appeals
1. Income derived by a non-Indian lessee from a leasehold on the unallotted tribal lands of the Choctaw and Chickasaw tribes of Indians is not exempt from Federal taxation. 2. A corporation operating a mine on leased property and claiming a deduction from gross income of an amount for depreciation based upon an estimated useful life of the mine, and the mine having been abandoned subsequent to the taxable years under review, but before the taxes were finally determined,…
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1. Income derived by a non-Indian lessee from a leasehold on the unallotted tribal lands of the Choctaw and Chickasaw tribes of Indians is not exempt from Federal taxation. 2. A corporation operating a mine on leased property and claiming a deduction from gross income of an amount for depreciation based upon an estimated useful life of the mine, and the mine having been abandoned subsequent to the taxable years under review, but before the taxes were finally determined, thereby proving that the useful life of the mine was substantially less than the estimated life upon which the respondent…
1Opinion of the Court
*641OPINION.
Gkeen:
The petitioner’s contention that the income derived by a non-Indian lessee from a leasehold on the unallotted tribal lands of the Choctaw and Chickasaw tribes of Indians is exempt from Federal taxation, was decided on November 21,1921, by the Supreme Court of the United States in the case of Heiner v. Colonial Trust Co., 275 U. S. 232, in which Mr. Justice Stone said:
The power of the United States to tax the income is undoubted. It seems to us extravagant, in the face of the comprehensive language of the statute, to infer that Congress did not intend to exercise that power…
2Cases cited1 opinion
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
3Cited by4 opinions
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961
- Philadelphia Quartz Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Thomas Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Westinghouse Broadcasting Co. v. CommissionerUnited States Tax Court · 1961