SQUIRE, COLLECTOR OF INTERNAL REVENUE, v. CAPOEMAN ET UX.

Citation

351 U.S. 1 (1955)

Decision : 7-1

Majority Opinion: Earl Warren

Justices Participating

• Earl Warren | voted with the majority or plurality , justice wrote an opinion

• Felix Frankfurter | voted with the majority or plurality

• Harold Burton | voted with the majority or plurality

• Hugo Black | voted with the majority or plurality

• John Harlan | other

• Stanley Reed | dissent , justice wrote an opinion

• Sherman Minton | voted with the majority or plurality

• Tom Clark | voted with the majority or plurality

• William Douglas | voted with the majority or plurality

Categories

• American Citizenship
• Canons of Construction
• Indian Agents/Administrative law
• Land/allotment/grants of land
• Natural Resources
• Taxes
• Treaties
• Wardship/Trust

Cited Cases

• 31 U.S. 515 (1832), SAMUEL A. WORCESTER, PLAINTIFF IN ERROR v. THE STATE OF GEORGIA
• 231 U.S. 341 (1913), MONSON v. SIMONSON
• 280 U.S. 363 (1929), CARPENTER et al. v. SHAW, STATE AUDITOR OF OKLAHOMA
• 295 U.S. 418 (1934), SUPERINTENDENT OF FIVE CIVILIZED TRIBES v. COMMISSIONER OF INTERNAL REVENUE
• 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

Case Cited In

• 390 U.S. 365 (1967), POAFPYBITTY et al. v. SKELLY OIL CO.
• 391 U.S. 404 (1967), MENOMINEE TRIBE OF INDIANS v. UNITED STATES
• 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.
• 415 U.S. 199 (1973), MORTON, SECRETARY OF THE INTERIOR v. RUIZ ET UX.
• 426 U.S. 373 (1975), BRYAN v. ITASCA COUNTY, MINNESOTA
• 439 U.S. 463 (1978), WASHINGTON et al. v. CONFEDERATED BANDS AND TRIBES OF THE YAKIMA INDIAN NATION
• 445 U.S. 535 (1979), UNITED STATES v. MITCHELL et al.
• 463 U.S. 206 (1982), UNITED STATES v. MITCHELL et al.
• 502 U.S. 251 (1991), COUNTY OF YAKIMA, et al. v. CONFEDERATED TRIBES AND BANDS OF THE YAKIMA INDIAN NATION
• 510 U.S. 399 (1993), ROBERT HAGEN v. UTAH
• 515 U.S. 450 (1994), OKLAHOMA TAX COMMISSION v. CHICKASAW NATION
• 534 U.S. 84 (2001), CHICKASAW NATION v. UNITED STATES