Jones, Collector of Internal Revenue v. Taunah

BRATTON, Circuit Judge.

This case presents for determination the question whether income derived from restricted allotted lands in Oklahoma belonging to full-blood restricted Comanche Indians is subject to federal income tax.

Bert Taunah and Peawifeah Taunah, hereinafter referred to as the taxpayers, are full-blood restricted Comanche Indians. Bert owned certain restricted land in Oklahoma, some of which was originally allotted to him and some of which he inherited. In like manner, Peawifeah owned other restricted land in that state, some of which was originally allotted to her and some of…