Legal Opinion
Helen S. Kirschling v. United States
Court of Appeals for the Ninth Circuit
Decided October 29, 1984No. 83-4063PublishedCited by 6 opinions
1Opinion of the Court
FARRIS, Circuit Judge:
This case presents a question of first impression: is a noncompetent Indian’s gift to a non-Indian of the proceeds from timber lands allotted under the General Allotment Act of 1887 subject to federal gift tax? The district court ruled on summary judgment that the transfer would be subject to gift tax. We reverse.
FACTS
Helen S. Kirschling is a noncompetent 1 Indian who in 1976 was the beneficial owner of several allotments of timber land on the Quinault Indian Reservation in the state of Washington. The United States held legal title to the land in trust pursuant to the…
2Cases cited20 opinions
- Squire v. CapoemanSupreme Court of the United States · 1956
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Harris v. CommissionerSupreme Court of the United States · 1950
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943
- Commissioner of Internal Revenue v. Freeman P. Walker and Bernice WalkerCourt of Appeals for the Ninth Circuit · 1964
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3Cited by6 opinions
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Dillon v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Doyon, Ltd. v. United StatesUnited States Court of Federal Claims · 1996
- Chugach Alaska Corporation Chugach Development Corp. Chugach Fisheries Inc. Chugach Forest Products Inc. Chugach Timber Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- United States v. King Mountain Tobacco CompanyCourt of Appeals for the Ninth Circuit · 2018
1 more not listed; retrieve them via the Exa API.