SUPERINTENDENT FIVE C. TRIBES, ETC. v. COM'R OF INT. REV.

No. 1038.

75 F.2d 183 (1935)

SUPERINTENDENT FIVE CIVILIZED TRIBES, FOR SANDY FOX, CREEK NO. 1263, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

January 9, 1935.


Attorney(s) appearing for the Case

Thomas J. Reilly and F. M. Goodwin, both of Washington, D. C., Jay W. Whitney, of Tulsa, Okl., and Leahy, Macdonald & Files, of Pawhuska, Okl., for petitioner.

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before LEWIS, McDERMOTT, and BRATTON, Circuit Judges.


McDERMOTT, Circuit Judge.

This petition to review a decision of the Board of Tax Appeals presents this close and difficult question: Where the guardian of a restricted Indian has invested moneys saved from the income from his ward's allotment, is the income from such investments taxable under the federal income tax law? It has been authoritatively decided that income received from his allotment, and income received by him from tribal property held in trust is not...

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