UNITED STATES v. RICHARDS

No. 7977.

27 F.2d 284 (1928)

UNITED STATES v. RICHARDS.

Circuit Court of Appeals, Eighth Circuit.

June 13, 1928.


Attorney(s) appearing for the Case

A. J. Ward, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel Bureau of Internal Revenue, of Washington, D. C., and John M. Goldesberry, U. S. Atty., of Tulsa, Okl., on the brief), for the United States.

Ralph A. Smith, of Kansas City, Mo., for defendant in error.

Before LEWIS, Circuit Judge, and SCOTT and DAVIS, District Judges.


LEWIS, Circuit Judge.

This action was brought by Richards, a member of the Choctaw Tribe of Indians and of one-sixteenth Indian blood, to recover Federal income taxes alleged to have been assessed and collected from him erroneously and illegally on royalties paid to him on oil produced from lands allotted to him, and which under the acts of June 28, 1898, and July 1, 1902 (30 Stat. 495, 507; 32 Stat. 641, 642), were exempt from taxation at the time the assessments...

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