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SQUIRE v. CAPOEMAN

No. 134.

351 U.S. 1 (1956)

76 S.Ct. 611

100 L.Ed. 883

SQUIRE, COLLECTOR OF INTERNAL REVENUE, v. CAPOEMAN ET UX.

Supreme Court of United States.

Decided April 23, 1956.

Attorney(s) appearing for the Case

Charles F. Barber argued the cause for petitioner. With him on the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Hilbert P. Zarky and Carolyn R. Just.

John W. Cragun argued the cause for respondents. With him on the brief were Glen A. Wilkinson and Robert W. Barker.

Briefs of amici curiae urging affirmance were filed by George W. Shoemaker for the Coeur d'Alene Tribe of Indians et al., and Houston Bus Hill, Wm. C. Leahy, Wm. J. Hughes, Jr., Roy St. Lewis and Carl L. Shipley for Taunah et al.

MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

The question presented is whether the proceeds of the sale by the United States Government of standing timber on allotted lands on the Quinaielt Indian Reservation may be made subject to capital-gains tax, consistently with applicable treaty and statutory provisions and the Government's role as respondents' trustee and guardian.

When white men first came to the Olympic Peninsula, in what is now the...

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