United States Supreme Court Cases & Opinions

U.S. Supreme Court

Bailess v. Paukune, 344 U.S. 171 (1952)

Bailess v. Paukune

No. 242

Submitted November 10, 1952

Decided Dec. 8, 1952

344 U.S. 171

Syllabus

Under the General Allotment Act of February 8, 1887, a trust patent to land in Oklahoma was issued to an Apache Indian. He died, leaving a will devising an undivided interest in the allotment to his widow. No fee patent had been issued, and the trust period had not expired.

Held: if the widow is not an Indian, her interest is subject to state taxation. Pp. 344 U. S. 171-173.

206 Okla. 527, 244 P.2d 1137, reversed and remanded.

Respondent sued in an Oklahoma state court to enjoin state taxation of her undivided interest in a trust patent for land issued to her deceased Indian husband. Without determining whether the widow was an Indian, the trial court held that the interest was not taxable, and the Supreme Court of Oklahoma affirmed. 206 Okla. 527, 244 P.2d 1137. This Court granted certiorari. 344 U.S. 812. Reversed and remanded, p. 344 U. S. 173.