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In re Appeal of Brunt

46 Cited authorities

  1. Brushaber v. Union Pac. R.R

    240 U.S. 1 (1916)   Cited 516 times
    Holding that progressive tax statute was not arbitrary and capricious even though it treated high-income earners differently than others

  2. Choate v. Trapp

    224 U.S. 665 (1912)   Cited 285 times
    Holding that although tax exemptions generally are to be construed narrowly, in "the Government's dealings with the Indians the rule is exactly the contrary. The construction, instead of being strict, is liberal."

  3. Pollock v. Farmers' Loan Trust Co.

    157 U.S. 429 (1895)   Cited 412 times   3 Legal Analyses
    In Pollock v. Farmers' Loan and Trust Company — the income tax case — (1894), 157 U.S. 429, although much difference of opinion was manifested in the court as to some of the questions involved, as to one, that is, the lack of authority in the United States to include in the amount of income subject to taxation by the United States money derived from interest on municipal bonds, the court was unanimous.

  4. United States v. Kagama

    118 U.S. 375 (1886)   Cited 499 times
    Holding that Congress has authority to criminalize conduct that occurs on Indian reservations

  5. United States v. Sandoval

    231 U.S. 28 (1913)   Cited 208 times
    Holding that Pueblo lands were Indian country when Congress had confirmed the land grants made to the Pueblo Indians by the King of Spain and that adjacent lands had been "reserved by Executive orders for the use and occupancy of the Indians"

  6. Lone Wolf v. Hitchcock

    187 U.S. 553 (1903)   Cited 281 times   1 Legal Analyses
    Holding that Congress could terminate a reservation unilaterally

  7. St. Louis Iron Mountain Ry. v. Taylor

    210 U.S. 281 (1908)   Cited 236 times

    ERROR TO THE SUPREME COURT OF THE STATE OF ARKANSAS. No. 201. Argued April 14, 1908. Decided May 18, 1908. Each State may, subject to restrictions of the Federal Constitution, determine the limit of the jurisdiction of its courts, and the decision of the highest court sustaining jurisdiction although the cause of action arose outside the border of the State is final and does not present a Federal question. The provision in § 5 of the Safety Appliance Act of March 2, 1893, 27 Stat. 531, referring

  8. Tiger v. Western Investment Co.

    221 U.S. 286 (1911)   Cited 205 times
    In Tiger v. Western Investment Co., 221 U.S. 286 (1911), for example, we upheld the constitutionality of the Act of Apr. 26, 1906, ch. 1876, § 22, 34 Stat. 145, which made alienation of certain allotted lands by citizen Indians "subject to the approval of the Secretary of the Interior.

  9. Gillespie v. Oklahoma

    257 U.S. 501 (1922)   Cited 149 times
    Holding unconstitutional a state income tax as it applied to income generated from property leased from the Federal Government

  10. United States v. Rickert

    188 U.S. 432 (1903)   Cited 213 times
    Finding tax exemption for land where title was in the United States held in trust for the benefit of the Indians