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UNITED STATES v. HALLAM

No. 6886.

304 F.2d 620 (1962)

UNITED STATES of America, Appellant, v. Anna B. HALLAM, Appellee.

United States Court of Appeals Tenth Circuit.

May 25, 1962.

Attorney(s) appearing for the Case

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., and John M. Imel, U. S. Atty., Tulsa, Okl., with her on the brief), for appellant.

James O. Ellison, of Boone & Ellison, Tulsa, Okl. (J. Eben Hart, Oklahoma City, Okl., with him on the brief), for appellee.

Before MURRAH, Chief Judge, and PICKETT and HILL, Circuit Judges.

PICKETT, Circuit Judge.

This action was brought to recover income taxes for the years 1953, 1954 and 1955 which were alleged to have been erroneously refunded to the defendant, Anna B. Hallam, a full-blood Quapaw Indian. The income in question was derived from restricted, allotted Indian lands in the form of rentals, royalties and the proceeds from the sale of chats. We agree with the trial court that the income was not taxable.

The refund was made following...

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