Heiner v. Colonial Trust Co., 275 U.S. 232 (1927)

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Heiner v. Colonial Trust Company

Nos. 219

, 220

Argued October 7, 1927
Decided November 21, 1927
275 U.S. 232

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

The net income derived by a non-Indian from a lease made to him by a tribe of Indians with the approval of the Secretary of the Interior is taxable under the Revenue Act of 1916 and following years. P. 234.

17 F.2d 36 reversed.

Certiorari, 274 U.S. 731, to judgments of the circuit court of appeals which affirmed judgments of the district court, 12 F.2d 481, in favor of the respondent trust company in suits to recover income taxes collected from the respondent’s testator.