Squire v. Capoeman, 13640.
| Court | United States Courts of Appeals. United States Court of Appeals (9th Circuit) |
| Writing for the Court | PER CURIAM |
| Citation | 220 F.2d 349 |
| Parties | Clark SQUIRE, Collector of Internal Revenue for the District of Washington, Appellant, v. Horton CAPOEMAN and Emma Capoeman, his wife, Appellees. |
| Docket Number | No. 13640.,13640. |
| Decision Date | 11 March 1955 |
220 F.2d 349 (1955)
Clark SQUIRE, Collector of Internal Revenue for the District of Washington, Appellant,
v.
Horton CAPOEMAN and Emma Capoeman, his wife, Appellees.
No. 13640.
United States Court of Appeals, Ninth Circuit.
March 11, 1955.
H. Brian Holland, Asst. Atty. Gen., Karl Schmeidler, Ellis N. Slack, Helen Goodner, Carolyn R. Just, Sp. Assts. to Atty. Gen., Thomas R. Winter, Atty., Internal Revenue Service, Charles P. Moriarty, U. S. Atty., Seattle, Wash., Guy A. B. Dovell, Asst. U. S. Atty., Tacoma, Wash., for petitioner.
John W. Cragun, Wash., D. C., Kenneth R. L. Simmons, Billings, Mont., for respondents.
Before HEALY, BONE and CHAMBERS, Circuit Judges.
PER CURIAM.
This case has to do with the taxability as income of the proceeds of a sale of timber on trust allotted land of a tribal Indian.
Under the provisions of a Treaty with the Quinaielt Indian Tribe, 12 Stat. 971, tribal lands in what is now the State of Washington were transferred to the United States. By the terms of the treaty an area was reserved therefrom and set apart for the exclusive use of the members of the tribe. Pursuant to the terms of the treaty and of the General Allotment Act of 1887, 24 Stat. 388, 25 U.S.C.A. § 331 et seq., a trust patent was issued to appellee Horton Capoeman for some ninety-three acres of tribal land within the Quinaielt Reservation. The
In 1943, pursuant to a contract of sale entered into by the Bureau of Indian Affairs, with Capoeman's consent, standing timber on the latter's allotment was sold, cut and paid for. The timber, it is agreed, constituted the chief value of the land. A minor part of the sales price was distributed to Capoeman, the bulk of it being retained in trust for him by the United States. Capoeman and his wife, Emma, filed for that year a joint income tax return reporting long-term capital gain from the sale. Subsequently they brought this suit for refund of the tax paid, and the district court granted judgment in their favor.
The opinion of the trial judge is reported in 110 F.Supp. 924. Inasmuch as we agreed with the judge's holding and in the main with the reasons given for it, no useful purpose would be served by...
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Squire v. Capoeman, 134
...a conflict between this case and the decision of the Tenth Circuit in the case of Jones v. Taunah, 186 F.2d 445, affirmed. 9 Cir., 220 F.2d 349. Because of the apparent conflict, we granted certiorari. 350 U.S. 816, 76 S.Ct. 58. The Government urges us to view this case as an ordinary tax c......
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Big Eagle v. United States, 158-59.
...gains tax thereon. Claim for refund was denied. Both the district and Court of Appeals ordered a refund. D.C., 110 F.Supp. 924; 9 Cir., 220 F.2d 349. The Government advanced the arguments that as citizens of the United States the Capoemans were liable under the broad provisions of the Inter......
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Garry v. Comm'r of Internal Revenue, Docket No. 51904.
...here. Relying on the decision in Capoeman v. United States, (W.D., Wash.) 110 F.Supp. 924, affirmed sub nom. Squire v. Capoeman, (C.A. 9) 220 F.2d 349, the petitioner contends that, since the General Allotment Act of February 8, 1887, provides that the United States at the end of the trust ......
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Shepard v. United States, 57-C-51.
...of the land at the time of transfer in fee. Squire v. Capoeman, 1956, 351 U.S. 1, 76 S.Ct. 611, 100 L.Ed. 883, affirming 9 Cir., 1955, 220 F.2d 349, affirming Capoeman v. U. S., D.C.W.D. Wash.S.D.1952, 110 F.Supp. 924. In this case the court finds that such fair market value was the same as......
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Squire v. Capoeman, 134
...a conflict between this case and the decision of the Tenth Circuit in the case of Jones v. Taunah, 186 F.2d 445, affirmed. 9 Cir., 220 F.2d 349. Because of the apparent conflict, we granted certiorari. 350 U.S. 816, 76 S.Ct. 58. The Government urges us to view this case as an ordinary tax c......
-
Big Eagle v. United States, 158-59.
...gains tax thereon. Claim for refund was denied. Both the district and Court of Appeals ordered a refund. D.C., 110 F.Supp. 924; 9 Cir., 220 F.2d 349. The Government advanced the arguments that as citizens of the United States the Capoemans were liable under the broad provisions of the Inter......
-
Garry v. Comm'r of Internal Revenue, Docket No. 51904.
...here. Relying on the decision in Capoeman v. United States, (W.D., Wash.) 110 F.Supp. 924, affirmed sub nom. Squire v. Capoeman, (C.A. 9) 220 F.2d 349, the petitioner contends that, since the General Allotment Act of February 8, 1887, provides that the United States at the end of the trust ......
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Shepard v. United States, 57-C-51.
...of the land at the time of transfer in fee. Squire v. Capoeman, 1956, 351 U.S. 1, 76 S.Ct. 611, 100 L.Ed. 883, affirming 9 Cir., 1955, 220 F.2d 349, affirming Capoeman v. U. S., D.C.W.D. Wash.S.D.1952, 110 F.Supp. 924. In this case the court finds that such fair market value was the same as......