Oklahoma Tax Commission v. United States

Oklahoma Tax Commission v. United States
Supreme Court of the United States
Argued April 9, 1943 Decided June 14, 1943
Full case name	Oklahoma Tax Commission v. United States
Citations	319 U.S. 598 (more) 63 S. Ct. 1284; 87 L. Ed. 1612
Case history
Prior	United States v. Oklahoma Tax Commission, 131 F.2d 635 (10th Cir. 1942).
Holding
Held that Indian land that Congress has exempted from direct taxation by a state is also exempt from state estate taxes.
Court membership
Chief Justice Harlan F. Stone Associate Justices Owen Roberts · Hugo Black Stanley F. Reed · Felix Frankfurter William O. Douglas · Frank Murphy Robert H. Jackson · Wiley B. Rutledge
Case opinions
Majority	Black, joined by Roberts, Jackson, Rutledge
Concurrence	Douglas
Dissent	Murphy, joined by Stone, Reed and Frankfurter
Laws applied
35 Stat. 315, 44 Stat. 239, 47 Stat. 777

Oklahoma Tax Commission v. United States, 319 U.S. 598 (1943), was a case in which the Supreme Court of the United States held that Indian land that Congress has exempted from direct taxation by a state is also exempt from state estate taxes.