US SUPREME COURT DECISIONS

GILLESPIE V. OKLAHOMA, 257 U. S. 501 (1922)

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U.S. Supreme Court

Gillespie v. Oklahoma, 257 U.S. 501 (1922)

Gillespie v. Oklahoma

No. 322

Argued January 3, 1922

Decided January 30, 1922

257 U.S. 501

Syllabus

1. The net income derived by a lessee from sales of his share of oil and gas received under leases of restricted Creek and Osage lands, which constitute him in effect an instrumentality used by the United States in fulfilling its duties to the Indians, cannot be taxed by a state. P. 257 U. S. 504. Choctaw, Oklahoma & Gulf R. Co. v. Harrison, 235 U. S. 292; Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U. S. 522.

2. Distinction made between this case and taxing net income derived from interstate commerce. P. 257 U. S. 504.

81 Okla. 103 reversed.

Error to a judgment of the Supreme Court of Oklahoma upholding income taxes assessed against the appellant. The judgment was in a proceeding initiated by his appeal to a court of first instance from the action of the State Auditor. chanrobles.com-red

Page 257 U. S. 503



























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