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of the United States, "and towards whom
Congress has fashioned a policy of protection due to obligations well known to all of us." Murphy believed that for a state to tax Indians, there must be an affirmative, unequivocal grant by Congress to the states. Since there was no such grant, he would have held that the estates were exempt from state taxation.
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dissented, stating that the court was rejecting over a century of jurisprudence in their opinion. Murphy stated that while tax exemptions are typically viewed with skepticism by the court system, this was not an ordinary case involving ordinary citizens. Instead, it involved a people that are wards
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delivered the opinion of the court. Black stated that the estates of the
Indians could be divided into four categories, a) restricted land exempt from direct taxation; b) land not exempt from direct taxation; c) restricted cash and securities held in trust by the Secretary of the Interior; and d)
295:. Three enrolled full-blood members of the tribes died in 1930, 1932, and 1938, leaving their estates to their heirs, all of whom were Indians. The estates included restricted lands and similarly restricted securities and funds held in trust by the Secretary of Interior.
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reversed. The United States contended that the right to transfer land in these cases flowed not from state law, but from federal law, and therefore the state did not have the power to impose taxes without the consent of the United States. The appellate court cited
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other property. Black held that the restricted land in the first category was exempt from state taxation, but the remainder of the estates were not exempt. The case was then remanded to the
District Court.
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imposed an estate tax on the three estates, the
Secretary of the Interior paid the taxes under protest and then filed an action in the
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held that Indian land that
Congress has exempted from direct taxation by a state is also exempt from state estate taxes.
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Held that Indian land that
Congress has exempted from direct taxation by a state is also exempt from state estate taxes.
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to recover the taxes. The
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District Court for the Eastern District of Oklahoma
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United States
Supreme Court cases of the Stone Court
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195:Black, joined by Roberts, Jackson, Rutledge
620:United States Native American tax case law
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401:. Washington: G.P.O. pp. 518–520
18:1943 United States Supreme Court case
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36:Supreme Court of the United States
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45:Decided June 14, 1943
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311:Tenth Circuit Court
78:63 S. Ct. 1284; 87
494:Childers v. Beaver
425:has generic name (
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339:to hear the case.
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159:William O. Douglas
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356:Concurrance
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599:Categories
381:References
349:Hugo Black
337:certiorari
263:Background
237:, 47
229:, 44
143:Hugo Black
60:Citations
615:Seminole
610:Muscogee
531:Text of
415:cite web
372:Justice
360:Justice
347:Justice
335:granted
269:Congress
267:In 1908
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192:Majority
557:Findlaw
405:June 7,
368:Dissent
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93:Prior
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427:help
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