THE SISSETON AND WAHPETON BANDS OF SIOUX INDIANS
v.
UNITED STATES

U.S. | 1927-10-10
No. 261
275 U.S. 528 Supreme Court of the United States (1927) Positive Treatment
Cited by 5 cases

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  • Guettel v. United States, 95 F.2d 229 (8th Cir. 1938)
    …aims had no knowledge that, under the Revenue Act of 1918, the value of Missouri real estate was not to be included, in gross estate, and they had been misled by the ruling of that court in Steedman v. United States, 63 Ct.Cl. 226, certiorari denied 275 U.S. 528, 48 S.Ct. 20, 72 L.Ed. 408 into believing that the value of Missouri real estate was required tó be included in gross estate. The estate tax was an entirety. It was a single tax based upon percentages of the net taxable value of the whole estate. I…
    1 / 2
  • …same Indian land. The government has additionally asserted, under the first issue of this case, that the facts in this case had been previously litigated (Sisseton and Wahpeton Indians v. United States, 58 [*1387] Ct.Cl. 302 (1923),12 cert. denied, 275 U.S. 528, 48 S.Ct. 20, 72 L.Ed. 408 (1927), after passage of a special act authorizing appeal, aff’d on appeal, 277 U.S. 424, 48 S.Ct. 536, 72 L.Ed. 939 (1928)), that the appellee knew this case’s specifics at the time of the filing of the original petition…
    1 / 2

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