Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States
This text of 417 F.2d 197 (Isom Beams, Administrator of the Estate of Jackson Barnett, Deceased v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Tenth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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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Cite This Page — Counsel Stack
417 F.2d 197, 24 A.F.T.R.2d (RIA) 5759, 1969 U.S. App. LEXIS 10358, Counsel Stack Legal Research, https://law.counselstack.com/opinion/isom-beams-administrator-of-the-estate-of-jackson-barnett-deceased-v-ca10-1969.