Second Circuit: Perkins v. Commissioner

 

Treaty with Indian nation guaranteeing free use and enjoyment of land did not create a presumption of immunity from tax as an analogue to the general exemption in later private allotment Act.

Treaty with Indian nation guaranteeing freedom from taxes and assessments on the land, construed as the nation would have understood it, does not except usage and extraction by members of the tribe from taxation -- it merely addresses the possessory interest.


Perkins v. Commissioner