Heiner v. Colonial Trust Co.
275 U.S. 232 (1927)
Annotate this Case
- Syllabus |
- Case
U.S. Supreme Court
Heiner v. Colonial Trust Co., 275 U.S. 232 (1927)
Heiner v. Colonial Trust Company
Nos. 219, 220
Argued October 7, 1927
Decided November 21, 1927
275 U.S. 232
Syllabus
The net income derived by a non-Indian from a lease made to him by a tribe of Indians with the approval of the Secretary of the Interior is taxable under the Revenue Act of 1916 and following years. P. 275 U. S. 234.
17 F.2d 36 reversed.
Certiorari, 274 U.S. 731, to judgments of the circuit court of appeals which affirmed judgments of the district court, 12 F.2d 481, in favor of the respondent trust company in suits to recover income taxes collected from the respondent's testator.
Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.