Legal Opinion
Landman v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 11, 1941No. 2284PublishedCited by 19 opinions
1Opinion of the Court
MURRAH, Circuit Judge.
This is an appeal from the Board of Tax Appeals and involves the question whether the net estate of a deceased full-blood restricted Creek Indian, consisting of a restricted' allotment and the proceeds of oil and gas produced therefrom, is subject to the estate tax imposed by Section 301(a) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 225, and the Revenue Act of 1932.
The question presents a contest between the Treasury Department, through the Commissioner of Internal Revenue, who seeks to impose the tax, and the Department of Interior, through the…
2Cases cited28 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
23 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Oklahoma Tax Comm'n v. United StatesSupreme Court of the United States · 1943
- BOARD OF COUNTY COMMISSIONERS, ETC. v. SeberCourt of Appeals for the Tenth Circuit · 1942
- Jones, Collector of Internal Revenue v. TaunahCourt of Appeals for the Tenth Circuit · 1951
- Nash v. WisemanDistrict Court, W.D. Oklahoma · 1963
- United States v. HesterCourt of Appeals for the Tenth Circuit · 1943
14 more not listed; retrieve them via the Exa API.