Legal Opinion
Beams v. United States
District Court, E.D. Oklahoma
Decided December 27, 1968No. Civ. No. 67-71PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
DAUGHERTY, District Judge.
This action is for the recovery of income taxes collected on income earned by the investment of oil and gas royalties from restricted lands allotted to Jackson Barnett, a full-blood Creek Indian. The investments were made and the income therefrom was retained by the Superintendent of the Five Civilized Tribes. Income taxes are assessed and collected on this “reinvestment income,” which taxes are the subject matter of this suit. The parties have submitted this case to the Court for judgment on facts which the parties have stipulated.
Plaintiffs assert…
2Cases cited6 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Squire v. CapoemanSupreme Court of the United States · 1956
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1969