SUPERINTENDENT OF FIVE CIVILIZED TRIBES v. COMMISSIONER OF INTERNAL REVENUE

Citation

295 U.S. 418 (1934)

Decision : 9-0

Majority Opinion: James McReynolds

Justices Participating

• Benjamin Cardozo | voted with the majority or plurality

• Charles Hughes | voted with the majority or plurality

• George Sutherland | voted with the majority or plurality

• Harlan Stone | voted with the majority or plurality

• James McReynolds | voted with the majority or plurality , justice wrote an opinion

• Louis Brandeis | voted with the majority or plurality

• Owen Roberts | voted with the majority or plurality

• Pierce Butler | voted with the majority or plurality

• Willis Van Devanter | voted with the majority or plurality

Categories

• Indian Agents/Administrative law
• Taxes
• Wardship/Trust

Cited Cases

• 276 U.S. 575 (1927), SHAW, AUDITOR, v. GIBSON-ZAHNISER OIL CORPORATION et al.
• 224 U.S. 665 (1911), CHOATE v. TRAPP, SECRETARY OF THE STATE BOARD OF EQUALIZATION OF OKLAHOMA
• 275 U.S. 232 (1927), HEINER, COLLECTOR, v. COLONIAL TRUST COMPANY, EXECUTOR
• 283 U.S. 691 (1930), CHOTEAU v. BURNET, COMMISSIONER OF INTERNAL REVENUE

Case Cited In

• 336 U.S. 342 (1948), OKLAHOMA TAX COMMISSION v. TEXAS COMPANY
• 351 U.S. 1 (1955), SQUIRE, COLLECTOR OF INTERNAL REVENUE, v. CAPOEMAN ET UX.
• 362 U.S. 99 (1959), FEDERAL POWER COMMISSION v. TUSCARORA INDIAN NATION
• 534 U.S. 84 (2001), CHICKASAW NATION v. UNITED STATES