Skip to content
Back to judgment

Citation network

United States Vs. Mason

Cites for this judgment

  • US Supreme Court
  • Jun 04, 1973

Citation network · 7-day free trial

Brief every cited case in minutes

Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.

  • 18-section brief - facts, issues, ratio, relief
  • Ask this case - answers cite the judgment
  • Semantic search - find precedents by meaning
  • Research drawer - sections, cites, related cases

No card required · credentials emailed · Log in if you already have an account

53 entries 3 linked 50 unlinked
Show
  1. United States Vs. Rickert US Supreme Court · Feb 23, 1903
    Distinguished
  2. Squire Vs. Capoeman US Supreme Court · Apr 23, 1956
    Relied / Followed
  3. Mosser Vs. Darrow US Supreme Court · May 07, 1951
  4. U.S. 391 (1973) U.S. Supreme Court United States v. Mason
    Search
  5. U.S. 391 (1973) United States v. Mason
    Search
  6. the Oklahoma inheritance tax assessed against the estate of decedent, a restricted Osage Indian, in reliance on West v. Oklahoma
    Search
  7. States acting as trustee for the benefit of the Osage Indians. The Court of Claims recognized that this Court, in West v. Oklahoma
    Search
  8. We granted certiorari because of the seeming inconsistency between the decision below and our prior decision in West v. Oklahoma
    Search
  9. U.S. 1124. II In Oklahoma Tax Comm'n v. United
    Search
  10. this doctrine had been used in earlier cases to invalidate state property taxes on trust property, see, e.g., McCurdy v. United
    Search
  11. at 1370. Nonetheless, the court thought that the rationale of West had been substantially undermined by Squire v. Capoeman
    Search
  12. of property, rather than on the property itself or the Page 412 U. S. 396 income it generates. Cf. Plummer v. Coler
    Search
  13. Indian Act, 26 Stat. 712, to invalidate California's estate tax as applied to a California Mission Indian in Kirkwood v. Arenas
    Search
  14. continuing validity. See id. at 865. Similarly, the Court of Claims' reliance on its own decision in Big Eagle v. United
    Search
  15. that decision, like Squire, concerned Page 412 U. S. 397 a federal income tax. See also United States v. Hallam
    Search
  16. F.2d 620 (CA10 1962). And cases such as Nash v. Wiseman
    Search
  17. F.Supp. 552 (WD Okla.1963), and Asenap v. United
    Search
  18. the United States breached its fiduciary duty in failing to anticipate that it would be overruled. Cf. Helvering v. Griffiths
    Search
  19. and that, as such, it is duty bound to exercise great care in administering its trust. See, e.g., Seminole Nation v. United
    Search
  20. A. Scott, Trusts 1408 (3d ed.1967) (hereinafter cited as Scott). See, e.g., Phelps v. Harris
    Search
  21. risks of litigation outweigh the advantages is not wholly unreasonable. Page 412 U. S. 399 See, e.g., Crutcher v. Joyce
    Search
  22. Henshie v. McPherson
    Search
  23. Selleck v. Hawley
    Search
  24. procedure for him to follow is to conform his conduct to the instructions given him by the courts. See, e.g., Mosser v. Darrow
    Search
  25. since there is no bar to a suit by plaintiffs below directly against Oklahoma for recovery of the tax. Cf. Poafpybitty v. Skelly
    Search
  26. Page 412 U. S. 400 able to rely on our decisions, and not be needlessly penalized for such reliance. Cf. Flood v. Kuhn
    Search
  27. Wallace v. M'Connell
    Search
  28. and, in 1883, the Cherokees conveyed the area to the United States to be held in trust for the Osage Indians. See West v. Oklahoma
    Search
  29. Respondents argue before this Court that our recent decision in McClanahan v. Arizona
    Search
  30. a situation wholly different from that presented here. Moreover, McClanahan cited Oklahoma Tax Comm'n v. United
    Search
  31. henceforth, Osage trust property would be exempt from federal estate taxation. The court also pointed to Beartrack v. United
    Search
  32. States' fiduciary duty in administering the trust property is a question of federal law. Cf. Clearfield Trust Co. v. United
    Search
  33. U.S. Supreme Court United States v. Mason
    Search
  34. West v. Oklahoma
    Search
  35. II In Oklahoma Tax Comm'n v. United
    Search
  36. McCurdy v. United
    Search
  37. Cf. Plummer v. Coler
    Search
  38. Kirkwood v. Arenas
    Search
  39. Big Eagle v. United
    Search
  40. United States v. Hallam
    Search
  41. Nash v. Wiseman
    Search
  42. (WD Okla.1963), and Asenap v. United
    Search
  43. Cf. Helvering v. Griffiths
    Search
  44. Seminole Nation v. United
    Search
  45. Phelps v. Harris
    Search
  46. Crutcher v. Joyce
    Search
  47. Cf. Poafpybitty v. Skelly
    Search
  48. Cf. Flood v. Kuhn
    Search
  49. the Osage Indians. See West v. Oklahoma
    Search
  50. McClanahan v. Arizona
    Search

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial