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''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. ==Background== In 1908 Congress passed ,〔 , courtesy of the Oklahoma State University Library.〕 amended by (1926), which provided that lands allotted to members of the Five Civilized Tribes were restricted to members of that tribe unless the restrictions were lifted by the United States Secretary of the Interior. Three enrolled full-blood members of the tribes died in 1930, 1932, and 1938, leaving their estates to their heirs, all of whom were Indians. The estates included restricted lands and similarly restricted securities and funds held in trust by the Secretary of Interior.〔''Oklahoma Tax Commission v. United States'', 〕 The Oklahoma Tax Commission imposed an estate tax on the three estates, the Secretary of the Interior paid the taxes under protest and then filed an action in the United States District Court for the Eastern District of Oklahoma to recover the taxes. The District Court entered a judgment for Oklahoma and the United States appealed.〔〔 On appeal, the Tenth Circuit Court reversed. The United States contended that the right to transfer land in these cases flowed not from state law, but from federal law, and therefore the state did not have the power to impose taxes without the consent of the United States. The appellate court cited ''Childers v. Beaver'', ,〔''Childers v. Beaver'', 〕 a case that was fundamentally the same as the instant case, in support of their decision.〔 Oklahoma appealed and the Supreme Court granted certiorari to hear the case.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Oklahoma Tax Commission v. United States」の詳細全文を読む スポンサード リンク
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