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JONES v. TAUNAH

No. 4109.

186 F.2d 445 (1951)

JONES, Collector of Internal Revenue v. TAUNAH et al.

United States Court of Appeals Tenth Circuit.

January 2, 1951.

Attorney(s) appearing for the Case

Helen Goodner, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, J. W. Hussey, Special Assts. to the Atty. Gen. and Robert E. Shelton, U. S. Atty., Oklahoma City, Okl., on the brief), for appellant.

Houston Bus Hill, Oklahoma City, Okl. (Richard H. Godfrey, Oklahoma City, Okl., on the brief), for appellees.

Before PHILLIPS, Chief Judge, and BRATTON and HUXMAN, Circuit Judges.

BRATTON, Circuit Judge.

This case presents for determination the question whether income derived from restricted allotted lands in Oklahoma belonging to full-blood restricted Comanche Indians is subject to federal income tax.

Bert Taunah and Peawifeah Taunah, hereinafter referred to as the taxpayers, are full-blood restricted Comanche Indians. Bert owned certain restricted land in Oklahoma, some of which was originally allotted to him and some of which he...

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