green
Positive treatment
2.2 score
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967
1996
2026
Top citers, strongest first. 5 distinct citers.
How cited ↗
discussed
Cited "see"
Cross v. Commissioner
(2×)
See United States v. Anderson, 625 F.2d 910 (9th Cir. 1980) and Holt v. Commissioner, 364 F.2d 38 (8th Cir. 1966), cert. denied 386 U.S. 931 (1967).
cited
Cited "see"
Hale v. United States
See United States v. Anderson, 625 F.2d 910 (9th Cir. 1980) and Holt v. Commissioner, 364 F.2d 38 (8th Cir.1966), cert. denied, 386 U.S. 931 , 87 S.Ct. 952 , 17 L.Ed.2d 805 (1967).
discussed
Cited "see, e.g."
Red Lake Band of Chippewa Indians, on Its Behalf and on Behalf of Its Members Gerald F. Brun Luella R. Brun v. United States
In so holding, the district court cited to this court's decision in Jourdain v. Commissioner, 617 F.2d 507, 509 (8th Cir.), cert. denied, 449 U.S. 839 (1980), in which we expressly agreed with the tax court's conclusion that "the 'molestation' prohibited by the Treaty of Greenville was interference with the rights of Indians to hunt and otherwise enjoy their land, not the 'right' to be free from federal taxation." We also agreed with the tax court that "Indians are subject to federal income tax unless specifically exempted by treaty or statute." Id. (citation omitted); see also Holt v. Commiss…
cited
Cited "see, e.g."
Harry H. Karmun and Alice G. Karmun v. Commissioner of Internal Revenue
Anderson, 625 F.2d at 913 ; see also Holt v. Commissioner, 364 F.2d 38, 40 (8th Cir.1966) (before panel including Blackmun, J.), cert. denied, 386 U.S. 931 , 87 S.Ct. 952 , 17 L.Ed.2d 805 (1967).
discussed
Cited "see, e.g."
United States v. George Anderson
(2×)
The rule that ambiguous statutes and treaties are to be construed in favor of Indians applies to tax exemptions, Choate v. Trapp, 224 U.S. 665, 675 , 32 S.Ct. 565, 569 , 56 L.Ed. 941 (1912); see, e. g., Squire v. Capoeman, 351 U.S. 1 , 76 S.Ct. 611 , 100 L.Ed. 883 (1956) (construing General Allotment Act §§ 5-6 to create exemption from not-yet-created federal income tax), but this rule “comes into play only if such statute or treaty contains language which can reasonably be construed to confer income [tax] exemptions.” Holt v. Commissioner, 364 F.2d 38, 40 (8th Cir. 1966) (before panel i…
Retrieving the full opinion text from the archive…
Corvallis Sand & Gravel Co.
v.
Hoisting & Portable Engineers Local Union No. 701
v.
Hoisting & Portable Engineers Local Union No. 701
No. 891.
Supreme Court of the United States.
Feb 20, 1967.
Published
Sup. Ct. Ore. The Solicitor General is invited, to file a brief expressing the views of the United States.