United States Supreme Court Cases & Opinions

U.S. Supreme Court

Superintendent of Five Civilized Tribes v. Commissioner, 295 U.S. 418 (1935)

Superintendent of Five Civilized Tribes v. Commissioner

No. 817

Argued May 6, 7, 1935

Decided May 20, 1935

295 U.S. 418

Syllabus

1. Income on funds derived from the restricted allotment a full-blood Creek Indian which are in excess of his needs and are held by the United States in trust for him under the direction of the Secretary of the Interior is subject to the federal income tax. Revenue Act, 1928, §§ 11 and 12. Pp. 295 U. S. 419-420.

2. In this regard, the sweeping general terms of the taxing Act must prevail, as there is nothing in the Creek Agreement of 1901, the supplemental agreement of 1902, the Act of April 2, 1906, or the Act of May 27, 1908, which definitely expresses an intent to exempt such income from taxation. Pp. 295 U. S. 420-421.

3. Taxation by the United States of income received from trust funds held for its Indian ward, who is a citizen of the United States, is not inconsistent with the relation of guardianship. P. 295 U. S. 421.

75 F.2d 183 affirmed.

Certiorari to review the affirmance of a decision of the Board of Tax Appeals sustaining an income tax assessment. 29 B.T.A. 635.