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Oklahoma Tax Comm’n v. United States, 319 U.S. 598 (1943)
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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.
Oklahoma Tax Comm’n v. United States, 319 U.S. 598 (1943)
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Oklahoma Tax Commission v. United States Nos. 623 , 624 , and 625 Argued April 9, 1913 Decided June 14, 1913 319 U.S. 598
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. The statutes of Oklahoma taxing transfers of estates of decedents apply to Indians of the Five Civilized Tribes. P. 600.
2. The doctrine of implied constitutional immunity of "restricted" Indian lands from state estate taxation, based on the federal instrumentality theory, has in effect been overruled by Helvering v. Mountain Producers Corp., 303 U.S. 376. P. 603.
3. The Act of January 27, 1933, by declaring that all funds and securities under the supervision of the Secretary of the Interior belonging to Indians of the Five Civilized Tribes in Oklahoma of one-half or more Indian blood are "restricted," did not intend to exempt transfers of such property from estate taxes imposed by the State. P. 604.
4. The status of members of the Five Civilized Tribes in Oklahoma as wards of the Federal Government does not exempt transfers of their property from estate taxation by the State; exemption depends on the plainly expressed intention of Congress. P. 607.
5. "Restricted" cash and securities, lands not specifically exempt by Acts of Congress from direct taxation, and miscellaneous personal property and insurance, all belonging to members of the Five Civilized Tribes in Oklahoma, held not exempt by any existing legislation from state estate taxation. P. 610.
6. Lands in Oklahoma belonging to Indians of the Five Civilized Tribes and which, by Act of Congress, have been specifically exempted from direct taxation by the State, held exempt also from state estate taxation. P. 610.
131 F.2d 635 reversed.
Certiorari, 318 U.S. 748, to review reversals of judgments of the District Court of the United States in actions to recover moneys collected by the Oklahoma as taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Oklahoma Tax Comm’n v. United States, 319 U.S. 598 (1943) in 319 U.S. 598 319 U.S. 599. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=RG6T9HKXRES2S2I.
MLA: U.S. Supreme Court. "Syllabus." Oklahoma Tax Comm’n v. United States, 319 U.S. 598 (1943), in 319 U.S. 598, page 319 U.S. 599. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=RG6T9HKXRES2S2I.
Harvard: U.S. Supreme Court, 'Syllabus' in Oklahoma Tax Comm’n v. United States, 319 U.S. 598 (1943). cited in 1943, 319 U.S. 598, pp.319 U.S. 599. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=RG6T9HKXRES2S2I.
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