Jones, Collector of Internal Revenue v. Taunah

Bert Taunah and Peawifeah Taunah brought this action against Jones to recover certain Federal income taxes paid by them for the year 1946. Both of the Taunahs are full-blood, restricted Comanche Indians. Bert owns an individual allotment and other allotted lands which came to him by inheritance. Peawifeah owns an individual allotment and other allotted lands which came to her by inheritance. Trust patents for the original .allotments and inherited allotments were issued under the General Allotment Act of 1887. The trust period has been extended and has not expired.

During the year 1946,…