Oklahoma Tax Commission v. United States

319 U.S. 598

63 S.Ct. 1284

87 L.Ed. 1612

OKLAHOMA TAX COMMISSION

v.

UNITED STATES (three cases).

Nos. 623—625.

Argued April 9, 1943.

Decided June 14, 1943.

Messrs. Clifford W. King and A. L. Herr, both of Oklahoma City, Okl., for petitioner respondent.

Mr. Warner W. Gardner, of Washington, D.C., for respondent.

1

The United States brought these three actions to recover inheritance taxes imposed by the State of Oklahoma upon the transfer of the estates of three deceased members of the Five Civilized Tribes and paid under protest by the Secretary of the Interior from funds under his control belonging to…