Blackbird v. Commissioner
United States Board of Tax Appeals
Income derived by a member of the Osage Tribe of Indians by way of royalties and bonuses from the lease and sale of oil and gas under allotted lands is taxable. Leah Brunt, Administratrix,5 B.T.A. 134, followed.
1Opinion of the Court
MARY BLACKBIRD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Blackbird v. Commissioner
Docket No. 23272.
United States Board of Tax Appeals
14 B.T.A. 1247; 1929 BTA LEXIS 2966;
January 14, 1929, Promulgated
Income derived by a member of the Osage Tribe of Indians by way of royalties and bonuses from the lease and sale of oil and gas under allotted lands is taxable. Leah Brunt, Administratrix,5 B.T.A. 134, followed.
T. J. Leahy, Esq., for the petitioner.
Shelby S. Faulkner, Esq., for the respondent.
STERNHAGEN
OPINION.
STRERNHAGEN: This is one of three proceedings brought to test the…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Irwin v. GavitSupreme Court of the United States · 1925
- Choate v. TrappSupreme Court of the United States · 1912
- The Cherokee TobaccoSupreme Court of the United States · 1871
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
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