Brunt v. Commissioner
United States Board of Tax Appeals
1. In view of the political nature of the power of Congress, the absence of any reference to Federal tax in respect of mineral rights in the Allotment Act of 1906, and the express and inclusive terms of the Revenue Act of 1918, held, that a member of the Osage Indian tribe is subject to income tax on royalties and proceeds from mineral rights of the tribe. 2. As Congress has plenary power over Indian affairs, the question whether Indians shall or shall not be taxed is a…
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1. In view of the political nature of the power of Congress, the absence of any reference to Federal tax in respect of mineral rights in the Allotment Act of 1906, and the express and inclusive terms of the Revenue Act of 1918, held, that a member of the Osage Indian tribe is subject to income tax on royalties and proceeds from mineral rights of the tribe. 2. As Congress has plenary power over Indian affairs, the question whether Indians shall or shall not be taxed is a matter of legislative discretion, and when clearly exercised by statute may not be limited by construction. 3. The general…
1Opinion of the Court
*135OPINION.
Sternhagen :
The question presented affects all restricted Indians of the Osage tribe. It applies particularly to the years 1919 and 1920, and therefore its decision is not affected by the fact that citizenship has since been conferred upon the Osages. The facts are stipulated by the parties but they do not disclose the exact status of the decedent, except his enrollment as a member of the Osage tribe. Whether he was certified as competent by the Secretary of the Interior under the Allotment Act of 1906, does not appear, but from the briefs we assume that no such certificate had been…
2Cases cited40 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- United States v. KagamaSupreme Court of the United States · 1886
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Lone Wolf v. HitchcockSupreme Court of the United States · 1903
- Choate v. TrappSupreme Court of the United States · 1912
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3Cited by6 opinions
- Wynecoop v. CommissionerUnited States Tax Court · 1981
- Blackbird v. CommissionerUnited States Board of Tax Appeals · 1929
- Brunt v. CommissionerUnited States Board of Tax Appeals · 1926
- Pitman v. CommissionerUnited States Board of Tax Appeals · 1931
- West Town State Bank v. CommissionerUnited States Board of Tax Appeals · 1935
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