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HEINER v. COLONIAL TRUST CO.

Nos. 219, 220.

275 U.S. 232 (1927)

48 S.Ct. 65

72 L.Ed. 256

HEINER, COLLECTOR, v. COLONIAL TRUST COMPANY, EXECUTOR. LEWELLYN, FORMER COLLECTOR, v. COLONIAL TRUST COMPANY, EXECUTOR.

Supreme Court of United States.

Decided November 21, 1927.

Attorney(s) appearing for the Case

Solicitor General Mitchell, with whom Assistant Attorney General Willebrandt and Messrs. A.W. Gregg, General Counsel, and A.J. Ward, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioners.

Mr. John W. Davis, with whom Messrs. R.C. Allen, C.A. Jones, M.W. Acheson, Jr., James R. Sterrett, and I.J. Underwood were on the brief, for respondent.

Messrs. James M. Beck and T.J. Leahy filed a brief as amici curiae, by special leave of Court.

MR. JUSTICE STONE delivered the opinion of the Court.

Respondent's decedent procured an oil lease from the Tribal Council of the Osage Tribe of Indians covering land of the Tribe in Oklahoma. The lease was in the form prescribed by the Secretary of the Interior and was approved by him. The lessor reserved as royalties an agreed percentage of the gross proceeds from the sale of the oil produced, to be paid to the Superintendent...

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