Legal Opinion
Chouteau v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided February 5, 1930No. 12, 13, 14PublishedCited by 31 opinions
1Opinion of the Court
LEWIS, Circuit Judge.
These are Federal Income Tax Cases. The Board of Tax Appeals affirmed a deficiency order made by the Commissioner against eaeh of the petitioners. The cases were argued and submitted together, but are different in their facts.
1. Mary Blackbird is a restricted full-blood member of the Osage Tribe of Indians. As such member she received her allotments under the Osage Allotment Act of June 28, 1906 (34 Stat. 539), and she inherited a third interest in the allotment of another member. The claimed deficiencies against her are for the years 1920 and 1921. All the lands that…
2Cases cited15 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. KirbySupreme Court of the United States · 1869
- Choate v. TrappSupreme Court of the United States · 1912
- United States v. CelestineSupreme Court of the United States · 1909
- Choctaw Nation v. United StatesSupreme Court of the United States · 1886
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- National Labor Relations Board v. Pueblo of San JuanCourt of Appeals for the Tenth Circuit · 2002
- Taylor v. TayrienCourt of Appeals for the Tenth Circuit · 1931
- Horton Capoeman v. The United StatesUnited States Court of Claims · 1971
26 more not listed; retrieve them via the Exa API.