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Choteau V Burnet, 283 U.S. 691 (1931)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Choteau V Burnet, 283 U.S. 691 (1931)
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Choteau v Burnet No. 81 Argued January 28, 29, 1931 Decided May 25, 1931 283 U.S. 691
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. The income received from the United States by an Indian, a member of the Osage Tribe, as his share of the royalties from oil and gas leases made by the tribe and approved by the Secretary of the Interior, under the Act of June 28, 1906, is subject to federal income tax under the Revenue Act of 1918.
So held where the Indian had received a certificate of competency; where his allotted lands, except the homestead, were taxable and alienable, and where the income (derived from leases of lands which had been purchased for the tribe with tribal funds and subsequently allotted, reserving the oil and gas to the tribe) belonged to him without restriction. Pp. 693-694.
2. Such income is not a gift, nor is it immune from the federal tax as an instrumentality of government. P. 696.
38 F.2d 976 affirmed.
Certiorari, 281 U.S. 714, to review a judgment affirming a decision of the Board of Tax Appeals, 14 B.T.A. 1254, which sustained a determination of deficiency in income taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Choteau V Burnet, 283 U.S. 691 (1931) in 283 U.S. 691 283 U.S. 692. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2Q6V7G9PTNSIHG4.
MLA: U.S. Supreme Court. "Syllabus." Choteau V Burnet, 283 U.S. 691 (1931), in 283 U.S. 691, page 283 U.S. 692. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2Q6V7G9PTNSIHG4.
Harvard: U.S. Supreme Court, 'Syllabus' in Choteau V Burnet, 283 U.S. 691 (1931). cited in 1931, 283 U.S. 691, pp.283 U.S. 692. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2Q6V7G9PTNSIHG4.
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