Legal Opinion
Owens v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 13, 1942No. 2333PublishedCited by 17 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This petition to review an order of the Board of Tax Appeals presents the question of the liability of O. O. Owens for a deficiency in income tax for the year 1920.
Barney Thlocco, a Creek Indian, died about the first of the year 1899. A tract of land now situated in Creek County, Oklahoma, was allotted to him. In November, 1913, the United States brought a suit in the United States Court for Eastern Oklahoma against Bessie Wildcat, Martha Jackson, and others, claiming to be the heirs of the allottee. The purpose of the suit was to cancel the allotment. In April, 1914,…
2Cases cited12 opinions
- United States v. ChildsSupreme Court of the United States · 1924
- United States v. WildcatSupreme Court of the United States · 1917
- Clark Thread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Athol Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Estate of Bahr v. CommissionerUnited States Tax Court · 1977
- Amerada Hess Corp. v. ConradNorth Dakota Supreme Court · 1987
- De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
- Addison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1949
- In Re ReichUnited States Bankruptcy Court, D. Colorado · 1986
12 more not listed; retrieve them via the Exa API.