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MASON v. UNITED STATES

No. 417-70.

461 F.2d 1364 (1972)

Archie L. MASON and Margaret R. Mason, Administrators of the Estate of Rose Mason, Osage Allottee #327, a Deceased Restricted Osage Indian v. The UNITED STATES. The UNITED STATES v. STATE OF OKLAHOMA, Third Party Defendant.

United States Court of Claims.

June 16, 1972.

Attorney(s) appearing for the Case

Charles A. Hobbs, Washington, D. C., for plaintiffs. Pierre J. LaForce, Wilkinson, Cragun & Barker, Washington, D. C., and Files, Mahan & Wilson, Pawhuska, Okl., of counsel.

David W. Miller, Washington, D. C., with whom was Asst. Atty. Gen., Kent Frizzell, for defendant.

Paul C. Duncan, Asst. Atty. Gen., State of Okl., for third-party defendant.

Before COWEN, Chief Judge, DURFEE, Senior Judge, and DAVIS, SKELTON, NICHOLS and KUNZIG, Judges.

ON DEFENDANT'S MOTION AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

DAVIS, Judge.

This case presents the sensitive problem of whether we should continue to follow a ruling of the Supreme Court which is said no longer to be good law. The decision is West v. Oklahoma Tax Comm'n, 334 U.S. 717, 68 S.Ct. 1223, 92 L.Ed. 1676 (1948), upholding the right of Oklahoma to levy its estate tax on certain trust property of restricted...

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