(DOWNLOAD) "Landman v. Commissioner of Internal Revenue." by United States Court of Appeals for the Tenth Circuit # eBook PDF Kindle ePub Free

eBook details

Title: Landman v. Commissioner of Internal Revenue.
Author : United States Court of Appeals for the Tenth Circuit
Release Date : January 11, 1941
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 66 KB

Description

By this appeal is presented: (1) The jurisdictional question whether the United States can maintain a suit on its own behalf and on behalf of unrestricted Choctaw Indians to recover ad valorem taxes wrongfully assessed, and collected, by a state sovereignty upon unrestricted allotted lands of the unrestricted allottees. (2) If so, does an adverse adjudication by a state court of competent jurisdiction over the same subject matter, to which the same unrestricted Indians were privy as assignors of the claim for refund, constitute res judicata as to the United States, when it was not a party to the proceedings.