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Income Tax Keyed to Bankman
Squire v. Capoeman
Citation:
351 U.S. 1 (1956)Facts
In 1943, the Bureau of Indian Affairs of the United States Department of the Interior entered a contract for the sale of standing timber on Respondents’ land. The land had been allotted to Respondents under the General Allotment Act of 1887 which provides that the Government hold the land in trust until the Indian allottee is determined competent of managing his own affairs. The Government was also to hold the proceeds of the sale in trust for the Indian deemed to be noncompetent. The Allotment Act provides that Indian allottees who are deemed competent will have their land transferred in their name free of all charge or incumbrance whatsoever. The Government asserted that Respondents are subject to capital gains tax from the sale of timber from their land as the Act does not expressly state that noncompetent Indians are excluded from taxation.
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