Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States

Appellants, as heirs of Jackson Barnett, deceased, seek to recover income taxes paid to appellee on income derived from the reinvestment of oil royalty income. The royalty income is from lands held in trust by the Department of Interior, which lands were allotted to Jackson Barnett, a full-blood Creek Indian. The royalty income has been reinvested by the trustee and the narrow legal question in the case concerns the right of ap-pellee to levy and collect income taxes upon this reinvestment income. The trial court decided the case on stipulated facts and denied recovery.

We fully agree with the…