LOGAN, Circuit Judge.
This case was brought by the plaintiff-appellee Thelma Horton Clark (Clark) to obtain a refund and interest on allegedly improperly paid federal income taxes. The United States appeals from summary judgment granted in favor of Clark.
Clark, a Chickasaw Indian, was under noncompetent restricted status from her birth on April 9, 1904, until October 3, 1975. The Chickasaws are one of the Five Civilized Tribes. Under Homestead Allotment Patent...
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