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Gillespie Vs. Oklahoma
Cites for this judgment
- US Supreme Court
- Jan 30, 1922
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U.S. 501 (1922) U.S. Supreme Court Gillespie v. OklahomaSearch
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U.S. 501 (1922) Gillespie v. OklahomaSearch
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its duties to the Indians, cannot be taxed by a state. P. 257 U. S. 504 . Choctaw, Oklahoma & Gulf R. Co. v. HarrisonSearch
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restricted Indian (Creek and Osage) lands, the leases being of the kind dealt with in Choctaw, Oklahoma & Gulf R. Co. v. HarrisonSearch
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U. S. 292 , and Indian Territory Illuminating Oil Co. v. OklahomaSearch
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but, upon rehearing, changed its mind and ordered the judgment reversed. In Choctaw, Oklahoma & Gulf R. Co. v. HarrisonSearch
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tax was in addition to the taxes collected upon an ad valorem basis. In Indian Territory Illuminating Oil Co. v. OklahomaSearch
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to the fact that the taxes, instead of being in addition to, were in lieu of, all taxes upon property rights. Howard v. GipsySearch
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Large Oil Co. v. HowardSearch
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based primarily upon the cases sustaining taxes upon net income that include gains from interstate commerce, Shaffer v. CarterSearch
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United States Glue Co. v. OakSearch
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William E. Peck & Co., Inc. v. LoweSearch
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such leases were not taxable went on general principles, not on the nature of the particular statute, and in Shaffer v. CarterSearch
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with such commerce cannot be avoided if the states are to exist and make laws. New York, New Haven & Hartford R. Co. v. NewSearch
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Diamond Glue Co. v. UnitedSearch
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of the United States, on the other hand, is absolute in form, and at least stricter in substance. Williams v. TalladegaSearch
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U. S. 404 , 226 U. S. 416 -417. Johnson v. MarylandSearch
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which net income is derived, and if a part of it comes from such a source, the tax is pro tanto void, Pollock v. Farmer'sSearch
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Loan & Trust Co., 157 U. S. 429 , 158 U. S. 158 U.S. 601, a rule lately illustrated by Evans v. GoreSearch
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Page 257 U. S. 506 in a case somewhat like the present by the Supreme Court of Hawaii, Oahu Ry. & Land Co. v. PrattSearch
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is a direct hamper upon the effort of the United States to make the best terms that it can for its wards. Weston v. CharlestonSearch
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Pet. 449, 27 U. S. 468 . The taxation of cattle grazing in Indian lands held valid in Thomas v. GuySearch
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case, the petition for certiorari that was presented for greater caution will be denied. Dahnke-Walker Milling Co. v. BondurantSearch
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U.S. Supreme Court Gillespie v. OklahomaSearch
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Choctaw, Oklahoma & Gulf R. Co. v. HarrisonSearch
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and Indian Territory Illuminating Oil Co. v. OklahomaSearch
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In Choctaw, Oklahoma & Gulf R. Co. v. HarrisonSearch
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In Indian Territory Illuminating Oil Co. v. OklahomaSearch
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Howard v. GipsySearch
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New York, New Haven & Hartford R. Co. v. NewSearch
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Williams v. TalladegaSearch
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Johnson v. MarylandSearch
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Pollock v. Farmer'sSearch
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Evans v. GoreSearch
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the Supreme Court of Hawaii, Oahu Ry. & Land Co. v. PrattSearch
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Weston v. CharlestonSearch
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Thomas v. GuySearch
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Dahnke-Walker Milling Co. v. BondurantSearch
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