CHOUTEAU v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12, 13, 14.

38 F.2d 976 (1930)

CHOUTEAU v. COMMISSIONER OF INTERNAL REVENUE. BLACKBIRD v. SAME. PETTIT v. SAME.

Circuit Court of Appeals, Tenth Circuit.

February 5, 1930.


Attorney(s) appearing for the Case

T. J. Leahy, of Pawhuska, Okl. (C. S. Macdonald, of Pawhuska, Okl., J. H. Maxey, of Tulsa, Okl., F. W. Files, of Pawhuska, Okl., and, in No. 13, J. M. Humphreys, Osage Indian Tribal Atty., of Pawhuska, Okl., on the briefs), for petitioners.

Preston C. Alexander, of Washington, D. C. (Sewall Key and Morton P. Fisher, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before LEWIS, COTTERAL, and McDERMOTT, Circuit Judges.


LEWIS, Circuit Judge.

These are Federal Income Tax Cases. The Board of Tax Appeals affirmed a deficiency order made by the Commissioner against each of the petitioners. The cases were argued and submitted together, but are different in their facts.

1. Mary Blackbird is a restricted full-blood member of the Osage Tribe of Indians. As such member she received her allotments under the Osage Allotment Act of June 28, 1906 (34 Stat. 539), and she inherited a third...

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