Legal Opinion
Robert C. Kirkwood, Controller of the State of California v. Lee Arenas, Richard Brown Arenas and United States of America
Court of Appeals for the Ninth Circuit
Decided April 25, 1957No. 15243PublishedCited by 38 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The basic issue on this appeal is whether, upon the death of a member of the Agua Caliente Band of Mission Indians, the transfer of the member’s trust allotment to his heirs is subject to an inheritance tax by the State of California. The problem arises because of the following facts.
Appellee, Lee Arenas, was married to Guadalupe Rice Arenas, and during their marriage, both applied for trust allotments on lands in and near the resort city of Palm Springs, California, in accordance with the Mission Indian Act of 1891. 1 Selections were made by them in 1923 and 1927. See…
2Cases cited16 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Choate v. TrappSupreme Court of the United States · 1912
- Carpenter v. ShawSupreme Court of the United States · 1930
- Squire v. CapoemanSupreme Court of the United States · 1956
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943
11 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Bryan v. Itasca CountySupreme Court of the United States · 1976
- United States v. MasonSupreme Court of the United States · 1973
- Santa Rosa Band of Indians v. Kings CountyCourt of Appeals for the Ninth Circuit · 1976
- K2 America Corp. v. Roland Oil & Gas, LLCCourt of Appeals for the Ninth Circuit · 2011
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
33 more not listed; retrieve them via the Exa API.