Legal Opinion

Richards v. United States

District Court, N.D. Oklahoma

Decided August 6, 1927No. 429Published

1Opinion of the Court

KENNAMER, District Judge.

This action was instituted to recover from the United States of America a sum of money, plus interest, as federal income taxes paid by the plaintiff, Clifton L. Riehards, for the years 1916,1917,1918, and 1919. It is alleged that the plaintiff is a member of the Choctaw Tribe of Indians, enrolled opposite No. 12518; that the assessments made and the income taxes paid were upon income derived from oil royalties accruing from lands allotted to plaintiff as a member of the Choctaw Tribe of Indians, which lands are exempted from taxation. On July 20, 1925, plaintiff filed…

2Cases cited8 opinions

  1. Choate v. TrappSupreme Court of the United States · 1912
  2. United States v. RickertSupreme Court of the United States · 1903
  3. Choctaw Nation v. United StatesSupreme Court of the United States · 1886
  4. United States v. Minnesota Mutual Investment Co.Supreme Court of the United States · 1926
  5. La Motte v. United StatesSupreme Court of the United States · 1921

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