OKLAHOMA TAX COMMISSION v. UNITED STATES

Citation

319 U.S. 598 (1942)

Decision : 5-4

Justices Participating

• Harlan Stone | dissent

• Owen Roberts | voted with majority or plurality

• Hugo Black | voted with majority or plurality , justice wrote an opinion

• Stanley Reed | dissent

• Felix Frankfurter | dissent

• William Douglas | special concurrence , justice wrote an opinion

• Francis Murphy | dissent , justice wrote an opinion

• Robert Jackson | voted with majority or plurality

• Wiley Rutledge | voted with majority or plurality

Categories

• American Citizenship
• Canons of Construction
• Indian Agents/Administrative law
• Land/allotment/grants of land
• Plenary Power
• States/Authority of states
• Taxes
• U.S. Constitution
• Wardship/Trust

Cited Cases

• 302 U.S. 535 (1937), UNITED STATES v. MCGOWAN et al.
• 276 U.S. 575 (1927), SHAW, AUDITOR, v. GIBSON-ZAHNISER OIL CORPORATION et al.
• 78 U.S. 616 (1870), THE CHEROKEE TOBACCO
• 221 U.S. 286 (1910), MARCHIE TIGER v. WESTERN INVESTMENT COMPANY
• 318 U.S. 705 (1942), BOARD OF COUNTY COMMISSIONERS et al. v. SEBER et al.
• 283 U.S. 691 (1930), CHOTEAU v. BURNET, COMMISSIONER OF INTERNAL REVENUE
• 305 U.S. 382 (1938), MINNESOTA v. UNITED STATES
• 203 U.S. 146 (1906), GOUDY v. MEATH
• 256 U.S. 484 (1920), UNITED STATES v. BOWLING et al.
• 188 U.S. 432 (1902), UNITED STATES v. RICKERT
• 270 U.S. 555 (1925), CHILDERS, STATE AUDITOR, v. BEAVER et al.
• 246 U.S. 88 (1917), BRADER v. JAMES, FORMERLY REEVES
• 250 U.S. 235 (1918), PARKER, PARKER, AS SUPERINTENDENT FOR THE FIVE CIVILIZED TRIBES, et al. v. RICHARD et al., CO-ADMINISTRATORS OF RICHARD
• 271 U.S. 609 (1925), JAYBIRD MINING COMPANY v. WEIR, COUNTY TREASURE
• 246 U.S. 263 (1917), MCCURDY, COUNTY TREASURER OF OSAGE COUNTY, OKLAHOMA, et al. v. UNITED STATES
• 231 U.S. 28 (1913), UNITED STATES v. SANDOVA
• 225 U.S. 663 (1911), ex parte CHARLEY WEBB, PETITIONER
• 280 U.S. 363 (1929), CARPENTER et al. v. SHAW, STATE AUDITOR OF OKLAHOMA
• 224 U.S. 413 (1911), HECKMAN v. UNITED STATES
• 253 U.S. 17 (1919), WARD et al. v. BOARD OF COUNTY COMMISSIONERS OF LOVE COUNTY, OKLAHOMA
• 257 U.S. 501 (1921), GILLESPIE v. STATE OF OKLAHOMA
• 240 U.S. 522 (1915), INDIAN TERRITORY ILLUMINATING OIL COMPANY v. STATE OF OKLAHOMA
• 224 U.S. 665 (1911), CHOATE v. TRAPP, SECRETARY OF THE STATE BOARD OF EQUALIZATION OF OKLAHOMA
• 72 U.S. 737 (1866), THE KANSAS INDIANS: THE CASE OF THE SHAWNEE TRIBE
• 283 U.S. 747 (1930), MOTT v. UNITED STATES
• 235 U.S. 292 (1914), CHOCTAW, OKLAHOMA & GULF RAILROAD COMPANY v. HARRISON, SHERIFF OF PITTSBURG COUNTY, OKLAHOM
• 295 U.S. 418 (1934), SUPERINTENDENT OF FIVE CIVILIZED TRIBES v. COMMISSIONER OF INTERNAL REVENUE
• 72 U.S. 761 (1866), THE NEW YORK INDIANS
• 31 U.S. 515 (1832), SAMUEL A. WORCESTER, PLAINTIFF IN ERROR v. THE STATE OF GEORGIA

Case Cited In

• 334 U.S. 717 (1947), WEST v. OKLAHOMA TAX COMMISSION
• 336 U.S. 342 (1948), OKLAHOMA TAX COMMISSION v. TEXAS COMPANY
• 362 U.S. 99 (1959), FEDERAL POWER COMMISSION v. TUSCARORA INDIAN NATION
• 411 U.S. 145 (1972), MESCALERO APACHE TRIBE v. JONES, COMMISSIONER, BUREAU OF REVENUE OF NEW MEXICO, et al.
• 411 U.S. 164 (1972), MCCLANAHAN v. ARIZONA STATE TAX COMMISSION
• 412 U.S. 391 (1972), UNITED STATES v. MASON, ADMINISTRATOR, et al.
• 425 U.S. 463 (1975), MOE, SHERIFF, et al. v. CONFEDERATED SALISH AND KOOTENAI TRIBES OF THE FLATHEAD RESERVATION et al.
• 426 U.S. 373 (1975), BRYAN v. ITASCA COUNTY, MINNESOTA
• 447 U.S. 134 (1979), WASHINGTON et al. v. CONFEDERATED TRIBES OF THE COLVILLE INDIAN RESERVATION et al.
• 490 U.S. 163 (1988), COTTON PETROLEUM CORP. et al. v. NEW MEXICO et al.