Oklahoma Tax Commission v. United States
| Oklahoma Tax Commission v. United States | |
|---|---|
| Argued April 9, 1943 Decided June 14, 1943 | |
| Full case name | Oklahoma Tax Commission v. United States |
| Citations | 319 U.S. 598 (more) 63 S. Ct. 1284; 87 L. Ed. 1612 |
| Case history | |
| Prior | United States v. Oklahoma Tax Commission, 131 F.2d 635 (10th Cir. 1942). |
| Holding | |
| Held that Indian land that Congress has exempted from direct taxation by a state is also exempt from state estate taxes. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Black, joined by Roberts, Jackson, Rutledge |
| Concurrence | Douglas |
| Dissent | Murphy, joined by Stone, Reed and Frankfurter |
| Laws applied | |
| 35 Stat. 315, 44 Stat. 239, 47 Stat. 777 | |
Oklahoma Tax Commission v. United States, 319 U.S. 598 (1943), was a case in which the Supreme Court of the United States held that Indian land that Congress has exempted from direct taxation by a state is also exempt from state estate taxes.