Corvallis Sand & Gravel Co. v. Hoisting & Portable Engineers Local Union No. 701, 386 U.S. 931 (1967). · Go Syfert
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Corvallis Sand & Gravel Co. v. Hoisting & Portable Engineers Local Union No. 701, 386 U.S. 931 (1967). Cases Citing This Book View Copy Cite
67 citation events across 18 distinct courts.
Strongest positive: Cross v. Commissioner
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967 1996 2026
Top citers, strongest first. 5 distinct citers.
discussed Cited "see" Cross v. Commissioner (2×)
unknown court · 1984 · signal: see · confidence high
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
E.D. Wash. · 1984 · signal: see · confidence high
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
8th Cir. · 1995 · signal: see also · confidence low
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
9th Cir. · 1984 · signal: see also · confidence low
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×)
9th Cir. · 1980 · signal: see, e.g. · confidence low
"Indians are subject to payment of federal income taxes, as are other citizens, unless an exemption from taxation can be found in the language of a Treaty or Act of Congress." Commissioner v. Walker, 326 F.2d 261, 263 (9th Cir. 1964). 10 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 federa…
Corvallis Sand & Gravel Co.
v.
Hoisting & Portable Engineers Local Union No. 701
No. 891.
Supreme Court of the United States.
Feb 20, 1967.
386 U.S. 931
Published

Sup. Ct. Ore. The Solicitor General is invited, to file a brief expressing the views of the United States.