Estate of Shelton v. Commissioner
United States Tax Court
Petitioner, the estate of a deceased, unrestricted Osage Indian, received income during the years in issue from Osage headright interests. In 1970 IRS paid the Osage Indian Agency a refund of estate taxes paid by decedent's mother (Elkins) and such amount was credited to the Elkins estate's account at the agency. Decedent was the sole residuary beneficiary of the Elkins estate.
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Petitioner, the estate of a deceased, unrestricted Osage Indian, received income during the years in issue from Osage headright interests. In 1970 IRS paid the Osage Indian Agency a refund of estate taxes paid by decedent's mother (Elkins) and such amount was credited to the Elkins estate's account at the agency. Decedent was the sole residuary beneficiary of the Elkins estate. The agency notified petitioner that it would pay these funds (except for a small portion withheld for a contingent liability) to the coexecutors of the Oklahoma probate upon receipt of an additional coexecutors' bond.…
1Opinion of the Court
Estate of Jacqueline E. Shelton, Deceased, Donald C. Little and Johnnie Mohon, Co-Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Shelton v. Commissioner
Docket No. 4674-73
United States Tax Court
68 T.C. 15; 1977 U.S. Tax Ct. LEXIS 124;
April 11, 1977, Filed
Decision will be entered under Rule 155.
Petitioner, the estate of a deceased, unrestricted Osage Indian, received income during the years in issue from Osage headright interests. In 1970 IRS paid the Osage Indian Agency a refund of estate taxes paid by decedent's mother (Elkins) and such amount was credited to…
2Cases cited10 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Globe Indemnity Co. v. BruceCourt of Appeals for the Tenth Circuit · 1935
- Griffith v. CommissionerUnited States Tax Court · 1961
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