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Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935)
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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.
Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935)
Superintendent of Five Civilized Tribes v. Commissioner No. 817 Argued May 6, 7, 1935 Decided May 20, 1935 295 U.S. 418
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. Income on funds derived from the restricted allotment a full-blood Creek Indian which are in excess of his needs and are held by the United States in trust for him under the direction of the Secretary of the Interior is subject to the federal income tax. Revenue Act, 1928, §§ 11 and 12. Pp. 419-420.
2. In this regard, the sweeping general terms of the taxing Act must prevail, as there is nothing in the Creek Agreement of 1901, the supplemental agreement of 1902, the Act of April 2, 1906, or the Act of May 27, 1908, which definitely expresses an intent to exempt such income from taxation. Pp. 420-421.
3. Taxation by the United States of income received from trust funds held for its Indian ward, who is a citizen of the United States, is not inconsistent with the relation of guardianship. P. 421.
75 F.2d 183 affirmed.
Certiorari to review the affirmance of a decision of the Board of Tax Appeals sustaining an income tax assessment. 29 B.T.A. 635.
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Chicago: U.S. Supreme Court, "Syllabus," Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935) in 295 U.S. 418 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=JM7YISPA9JQ7SIU.
MLA: U.S. Supreme Court. "Syllabus." Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935), in 295 U.S. 418, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JM7YISPA9JQ7SIU.
Harvard: U.S. Supreme Court, 'Syllabus' in Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935). cited in 1935, 295 U.S. 418. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=JM7YISPA9JQ7SIU.
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