Legal Opinion
Heiner v. Colonial Trust Co.
Supreme Court of the United States
Decided November 21, 1927No. 219, 220PublishedCited by 118 opinions
1Opinion of the CourtJustice Stone
Respondent’s decedent procured an oil lease'from the Tribal Council of the Osage Tribe of Indians covering land of the Tribe in Oklahoma. The lease was in the form prescribed by the Secretary of the Interior -arid was approved by him. The lessor reserved as -royalties an agreed percentage of the gross proceeds from the sale of the oil produced, to be paid to the Superintendent of the Osage Indian Agency. On the net income derived by decedent from the sale of the oil between 1917 and 1921 there were assessed and collected income taxes aggregating more than $800,000. Respondent brought these…
2Cases cited9 opinions
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Elk v. WilkinsSupreme Court of the United States · 1884
- Choctaw, Oklahoma & Gulf Railroad v. HarrisonSupreme Court of the United States · 1914
- Washington v. MillerSupreme Court of the United States · 1914
4 more not listed; retrieve them via the Exa API.
3Cited by118 opinions
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- United States v. CaliforniaSupreme Court of the United States · 1936
- Carpenter v. ShawSupreme Court of the United States · 1930
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
113 more not listed; retrieve them via the Exa API.