KENNAMER, District Judge.
This action was instituted February 18, 1930, for the recovery of federal income taxes collected for the year 1918. Plaintiff is enrolled as a member of the Creek Tribe of Indians of one-sixteenth Indian blood, and held title during the year 1918 to the lands described in her petition, which had been theretofore allotted to her from the tribal lands as her surplus allotment. The tax sought to be recovered was assessed upon income derived...
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