United States v. Mason
412 U.S. 391 (1973)

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U.S. Supreme Court

United States v. Mason, 412 U.S. 391 (1973)

United States v. Mason

No. 72-654

Argued April 18, 1973

Decided June 4, 1973*

412 U.S. 391

Syllabus

The United States did not breach its fiduciary duty as trustee of Indian property by paying the Oklahoma inheritance tax assessed against the estate of decedent, a restricted Osage Indian, in reliance on West v. Oklahoma Tax Comm'n,334 U. S. 717, which had upheld the validity of that tax as applied to the same kind of estate. Pp. 412 U. S. 394-400.

198 Ct.Cl. 599, 461 F.2d 1364, reversed.

MARSHALL, J., delivered the opinion of the Court, in which BURGER, C.J., and BRENNAN, STEWART, WHITE, BLACKMUN, POWELL, and REHNQUIST, JJ., joined. DOUGLAS, J., concurred in the result.

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