Gillespie v. Oklahoma

Citations

• 257 U.S. 501
• 42 S. Ct. 171
• 66 L. Ed. 338
• 1922 U.S. LEXIS 2430

Syllabus

<p>1. The net income derived by a lessee from sales of his share of oil • and gas received under leases of restricted Creek and Osage lands, which constitute him in effect an instrumentality used by the United States in fulfilling its duties to the Indians, can not be taxed by a State. P. 504. Choctaw, Oklahoma & Gulf R. R. Co. v. Harrison, 235 U. S. 292; Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U. S. 522.</p> <p>2. 'Distinction made, between this case and taxing net income derived from interstate commerce. P. 504.</p>