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KIRKWOOD v. ARENAS

No. 15243.

243 F.2d 863 (1957)

Robert C. KIRKWOOD, Controller of the State of California, Appellant, v. Lee ARENAS, Richard Brown Arenas and United States of America, Appellees.

United States Court of Appeals Ninth Circuit.

April 25, 1957.

Attorney(s) appearing for the Case

Walter H. Miller, Chief Asst. Inheritance Tax Atty., Los Angeles, Cal., James W. Hickey, Chief, Sacramento, Cal., Vincent J. McMahon, Los Angeles, Cal., for appellant.

Irl Davis Brett, Laughlin E. Waters, U. S. Atty., Los Angeles, Cal., Perry W. Morton, Asst. Atty. Gen., Roger P. Marquis, Fred W. Smith, Washington, D. C., for appellees.

Before STEPHENS, CHAMBERS and BARNES, Circuit Judges.

STEPHENS, Circuit Judge.

The basic issue on this appeal is whether, upon the death of a member of the Agua Caliente Band of Mission Indians, the transfer of the member's trust allotment to his heirs is subject to an inheritance tax by the State of California. The problem arises because of the following facts.

Appellee, Lee Arenas, was married to Guadalupe Rice Arenas, and during their marriage, both applied for trust allotments on lands in and near the resort...

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