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LANDMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 2284.

123 F.2d 787 (1941)

LANDMAN, Superintendent of Five Civilized Tribes, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

November 11, 1941.

Attorney(s) appearing for the Case

Huston Thompson, of Washington, D. C. (Oscar P. Mast, of Washington, D. C., on the brief), for petitioner.

Bernard Chertcoff, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

This is an appeal from the Board of Tax Appeals and involves the question whether the net estate of a deceased full-blood restricted Creek Indian, consisting of a restricted allotment and the proceeds of oil and gas produced therefrom, is subject to the estate tax imposed by Section 301(a) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 225, and the Revenue Act of 1932.

The question presents a contest between the Treasury...

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