LANDMAN v. UNITED STATES

No. 45348.

58 F.Supp. 836 (1945)

LANDMAN, Superintendent of Five Civilized Tribes, v. UNITED STATES.

Court of Claims.

February 5, 1945.


Attorney(s) appearing for the Case

Huston Thompson, of Washington, D. C., for plaintiff.

J. W. Hussey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, and MADDEN, Judges.


WHITAKER, Judge.

This is a suit by plaintiff, as the Superintendent of the Five Civilized Tribes, to recover estate taxes assessed against the estate of Jacob Pierce, a full-blood Creek Indian, who died on January 2, 1933.

Upon Pierce's death the plaintiff filed for him an estate tax return showing no estate taxes due. The Commissioner of Internal Revenue, however, determined and assessed a deficiency against his estate of $88,393.66. This was later reduced...

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