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CHOTEAU V BURNET, 283 U. S. 691 (1931)

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U.S. Supreme Court

Choteau v Burnet, 283 U.S. 691 (1931)

Choteau v Burnet

No. 81

Argued January 28, 29, 1931

Decided May 25, 1931

283 U.S. 691

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. 283 U. S. 693-694.

2. Such income is not a gift, nor is it immune from the federal tax as an instrumentality of government. P. 283 U. S. 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. chanroblesvirtualawlibrary

Page 283 U. S. 692





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