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Baconrind

183 Ct. Cl. 974, 1968 U.S. Ct. Cl. LEXIS 28, 1968 WL 2190
CourtUnited States Court of Claims
DecidedMarch 22, 1968
DocketNo. 310-66
StatusPublished

This text of 183 Ct. Cl. 974 (Baconrind) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Baconrind, 183 Ct. Cl. 974, 1968 U.S. Ct. Cl. LEXIS 28, 1968 WL 2190 (cc 1968).

Opinion

Plaintiffs, each, of whom is a restricted Osage Indian owning Osage mineral headrights, sue to recover income taxes which they claim were illegally assessed and collected in connection with their headright income, relying on this court’s decision in Hayes Big Eagle v. United States, 156 Ct. Cl. 665, 300 F. 2d 765 (1962) and Dodge v. United States, 176 Ct. Cl. 476, 362 F. 2d 810 (1966). On February 9, 1968, the court entered an order holding that the plaintiffs were entitled to recover and returning the case to the trial commissioner under Bide 47 (c) to determine the amount of recovery unless the parties stipulated thereto. On March 19,1968, the commissioner filed a memorandum report recommending that in accordance with the order of the court and the stipulation of the parties, judgments be entered for the plaintiffs, and on March 22, 1968; the court ordered that judgments be entered for the plaintiffs listed below in the amounts shown opposite each name, plus interest according to law:

JSfame Year Amount
1. George Baconrind_ 1953 $397. 00 1954 452.67 1955 797.84 1957 2,136.68 1959 _
2. Delores Lookout Ballard.... 1953 354.00 1954 513.42 1955 696.30
3. Myron Bangs, Jr_ 1957 -
4. Angie Malone Barnes_ 1954 200. 42
5. Joan Graves Bairone_ 1953 105. 00
6. Quarles Bates_ 1951 182. 66 1954 474 64 1955 465.94 1957 113.39
7. Don Henry Big Elk...- 1953 388.06 1954 440.88
8. Stanley E. Bigheakt_ 1952 138. 43 1953 247.00 1954 116.00
[975]*975 Name Year Amount
9.William Bigheart, Jr_*_ 1952 25. 00 1954 158.00
10. Andrew C. Bighorse_ 1951 63. 00 1952 48.00 1957 40.40
11. Evelyn Onhand Bighorse_ 1955 (1)
12. Freddie Bighorse_ 1952 181. 00 1954 300.00 1955 152.00
13. Hayes Bighorse_ 1958 361. 98
14. Paul Bighorse_ 1952 26. 00 1953 56.00 1955 257.62
15. Peter Bighorse_ 1955 215. 00 1957 7.20
16. Crayton Miles Bolton- 1952 _
17. Harry Bolton_ 1953 538. 58 1954 431.05
18. Lou Jean Bighorse Bowman_ 1953 168. 72 1955 244 27
19. Franklin P. Brave_ 1951 128. 00 1954 327.00 1955 _ 1958 670.92
20. Janita C. Brokey_-_ 1957 9. 10
21. Clara Peek Brumley_ 1954 _
22. Leonard Q. Brunt_ 1953 423. 00 1954 509.81 1955 648.00
23. Julia P. Burris_ 1958 12. 25
24. Mary A. Chambers_ 1957 -
.25. Angeline Coshehe_ 1953 122. 00 1954 164 79
26. John Coshehe, Jr_ 1952 13. 40 1954 107.00 1958 243.00
27. Grace Big Elk Crabtree_ 1954 256. 66
28. Peggy Maker Crowe_ 1953 4 00
'29. Martha De Roin_ 1957 232. 95
.30. Flora Dobbins_ 1952 248. 00 1953 188.00 1954 79.96 1955 237.66
31. Arthur J. Drymony_.._ 1957 102. 89 1958 189.00 1959 _
[976]*976 Name Year Amount
32. Harry H. Drymon_ 1954 1955 17.00 126. 00
33. Louis E. Drymond_ 1954 1955 1957 8. 00 53. 00 20. 00-
34. Cecilia J. Erwin_ 1958 1959
35. Nora Lookout Escue_ 1954
36. Mary Martha Prior Frazier. 1952 1953 11. 00 117- 43
37. Louis B. Fronker_ 1953 1954 1955 1957 339. 00 399. 06. 346. 48. 66. 54
37A. Mary Rose Gann_ 1952 1953 1955 1956 1957 125. 00-155. 00 158.00 582. 77 248. 73
38. Olivia R. Gilliland_ 1955 378.15
39. Kathleen Scott Glenn_ 1953 533.15-
40. Grace Dawn Goff_ 1953
41. Jo Louise Morrell Goode. 1951 1955
42. Howard Francis Graves. 1952 33. 00
43. Clarence Gray, Jr_ 1953 1954 1955 113. 26 108. 60 535. 82
44. Elizabeth J. Hamilton. 1952 1954 1958 144. 00 45. 90 326. 09
45. Rebecca Daily Harris_ 1955 337. 75
46. Bryan Haskell_ 1954 27.00
47. Frances Oberly Holding_ 1958 3,355. 61
48. John Holloway, Jr_ 1952 1957 37. 74 60. 83
49. Marguerite LaZelle Hopper_ 1951 27. 00
50. W'alter Acey Hopper and Marguerite LaZelle Hopper_ 1955 509. 85
51. Locawana Ingram_ 1957 1958 43. 29 34. 61
52. Eugene Iron_ 1951 202. 00
53. Imogene J. Iron3_ 1955 600. 28
54. Beulah Oberly Jackson_ 1955 629. 00
55. Maurice Hamilton_ 1952 1953 1954 55. 70 84. 04 100. 86
[977]*977 Name Year Amount
56. Charles V. Hutchinson_ 1955 266. 12
57. Arita Jump_ 1951_ 1953 59.00 1954 84.80 1956 85.72
58. Carl Kemohah_ 1951 184. 92 1952 382.00 1953 439. 63
59. Geraldine Kemohah_ 1951 72. 58 1953 140.00 1954 189. 23 1955 247.35 1957 108. 16 1958 373.50
60. Jean Marie Kemohah_ 1952 _ 1956 98.80 1957 172.96 1958 _
61. John Richard Kenney_ 1953 29. 38 1954_ 1958 _
62. Marvin Kenworthy- 1951 148. 35 1953 287.42
63. Peter J. Kenworthy- 1953 _
64. George King, Jr_ 1957 _
65. May Lasley (Estate)_ 1958 _ 1959 _
66. Raymond Lasley_ 1952 145. 00 1953 180.00 1954 312.54 1955 413. 74
67. Victor Lasley.'_ 1955 934. 08
68. Charles Henry Lohah_ 1951 96. 00 1953 367.00 1954 311.00 1955 528.00
69. Simon Lohah_ 1952 _
70. Charles Lookout, Jr_ 1958 1,445. 76
71. Frederick M. Lookout, Jr_ 1952 449. 50 1953 576.53 1954 606. 34 1955 921. 88 1957 50.47
72. Henry Edward Lookout_ 1952 65. 00 1953 85.00
73. Pearly McClure MacCagnan_ 1953 1,242. 56 1954 1,558.45 1955 1,777.54
[978]*978 Name Year Amount
74.

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Related

Hayes Big Eagle (1), Ruby Bolton (2), and Charles Whitehorn (3) v. The United States
300 F.2d 765 (Court of Claims, 1962)
Eagle v. United States
300 F.2d 765 (Court of Claims, 1962)
Dodge v. United States
362 F.2d 810 (Court of Claims, 1966)

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Bluebook (online)
183 Ct. Cl. 974, 1968 U.S. Ct. Cl. LEXIS 28, 1968 WL 2190, Counsel Stack Legal Research, https://law.counselstack.com/opinion/baconrind-cc-1968.