Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States

Tenth Circuit

Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States

417 F.2d 197, 24 A.F.T.R.2d (RIA) 5759, 1969 U.S. App. LEXIS 10358

Court of Appeals for the Tenth Circuit·Decided October 21, 1969·No. 190-69_1·Published

Opinion

PER CURIAM.

Appellants, as heirs of Jackson Barnett, deceased, seek to recover income taxes paid to appellee on income derived from the reinvestment of oil royalty income. The royalty income is from lands held in trust by the Department of Interior, which lands were allotted to Jackson Barnett, a full-blood Creek Indian. The royalty income has been reinvested by the trustee and the narrow legal question in the case concerns the right of ap-pellee to levy and collect income taxes upon this reinvestment income. The trial court decided the case on stipulated facts and denied recovery.

We fully agree with the trial judge and for the reasons, so ably expressed by him in a memorandum opinion published in 294 F.Supp. 1218.

We affirm.

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PER CURIAM.

Appellants, as heirs of Jackson Barnett, deceased, seek to recover income taxes paid to appellee on income derived from the reinvestment of oil royalty income. The royalty income is from lands held in trust by the Department of Interior, which lands were allotted to Jackson Barnett, a full-blood Creek Indian. The royalty income has been reinvested by the trustee and the narrow legal question in the case concerns the right of ap-pellee to levy and collect income taxes upon this reinvestment income. The trial court decided the case on stipulated facts and denied recovery.

We fully agree with the trial judge and for the reasons, so ably expressed by him in a memorandum opinion published in 294 F.Supp. 1218.

We affirm.

Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States, 417 F.2d 197, 24 A.F.T.R.2d (RIA) 5759, 1969 U.S. App. LEXIS 10358 (10th Cir. 1969).

Pincite

417 F.2d 197 (Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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