CANARY v. OKLAHOMA TAX COMMISSION

No. 37080.

295 P.2d 281 (1956)

Simeon C. CANARY and Josephine N. Canary, Plaintiffs in Error, v. OKLAHOMA TAX COMMISSION, Defendant in Error.

Supreme Court of Oklahoma.

March 20, 1956.


Attorney(s) appearing for the Case

Jay W. Whitney, Rosentein, Fist & Mesirow, Tulsa, Mastin Geschwind, Oklahoma City, for plaintiffs in error.

R.F. Barry, W.F. Speakman, E.J. Armstrong, Oklahoma City, for defendant in error.


JOHNSON, Chief Justice.

Parties will be referred to as they appeared in the trial court, except that since Mrs. Canary has no interest in the income in controversy, other than that she, with her husband, made a joint income tax return, we shall hereinafter disregard her as an appellant.

The facts germane to the issues are that Simeon C. Canary, as a 1/64th enrolled Cherokee Indian (citizen), received a tax exempt homestead allotment from which he received...

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