Document: 412 U.S. 391 93 S.Ct. 2202 37 L.Ed.2d 22 UNITED STATES, Petitioner,v.Archie L. MASON et al. State of OKLAHOMA, Petitioner, v. Archie and Margaret R. Mason, etc., Nos. 72—654, 72—606. Argued April 18, 1973. Decided June 4, Syllabus The United States did not breach its fiduciary duty as trustee Indian property by paying the Oklahoma inheritance tax assessed against estate decedent, a restricted Osage Indian, in reliance on West Tax Comm'n, 334 717, 68 1223, 92 L.Ed. 1676, which had upheld validity that applied to same kind estate. Pp. 394—400. 198 Ct.Cl. 599, 461 F.2d 1364, reversed. Sol. Gen. Erwin N. Griswold, for States. Paul C. Duncan, City, Okl., Oklahoma. Charles A. Hobbs, Washington, D.C., respondents. Mr. Justice MARSHALL delivered opinion Court. 1 issue these cases is whether course administering obligations entitled rely directly relevant decision this Court has neither been overruled nor questioned. Claims ruled breached failing resist payment Oklahoma's certain trust held acting benefit Indians. recognized Court, 1676 (1948), squarely But lower court believed so undermined later decisions other courts an obligation challenge continuing validity. Since also such would have successful, it both plaintiffs' claim amount States' third party indemnification. We reverse. hold was thus obligations. It follows plaintiffs below suffered no compensable damages over drops out case. 2 * facts legal background dispute may be briefly stated. Before 1906, Reservation Tribe States.1 In year Allotment Act, 34 Stat. 539, passed, divided tribal land equally among members Tribe. However, individual permitted alienate unless 'the Secretary Interior, his discretion, . (issued) certificate competency, authorizing him sell convey any lands deeded reason Act.'2 542.3 addition, Act created so-called 'headrights' are each member's share income derived from minerals located land. were placed members, subject periodic distribution income, until 1984, when title together with accumulated vest Indians.4 Various funds year. As amended, provides either or 'shall lien, levy, attachment, forced sale prior issuance competency.' 61 747. 3 decedent case, Rose who received competency. Pursuant her her. Upon death intestate, return filed included gross properties. Federal Government then paid some $8,087.10 taxes Although decedent's administrators discharged 1968, 1970 reopened purpose permitting tax. A suit alleging making payment,5 third-party See 1364 (1972). granted certiorari because seeming inconsistency between our supra.6 409 1124, 936, 35 256. II 4 Comm'n States, 319 598, 63 1284, 87 1612 (1943), could infer immunity extending fact Congress restrictions alienability property. extended ruling property, involved placing trust, intend immunize local taxation. Moreover, federal-instrumentality doctrine found bar used earlier invalidate state see, e.g., McCurdy 264 484, 44 345, 801 (1924); Rickert, 188 432, 23 478, 47 532 (1903), distinguished since '(a)n levied composed. Rather imposed upon shifting economic benefits privilege transmitting receiving benefits.' U.S., at 727, S.Ct., 1228. Discerning congressional intent taxation constitutional tax, claim. 5 itself recognized, 'applied very type now before us.' Ct.Cl., 609, F.2d, 1370. Nonetheless, thought rationale substantially Squire Capoeman, 351 1, 76 611, 100 883 (1956), profits timber Quinaielt pursuant General 25 U.S.C. § 331, immune federal capital gains taxes. 6 must noted, however, purport question overrule West, and, indeed, much mention decision. case different level government properties tribe statute. made clear, relating types readily transferable area gift where transfer rather than generates. Cf. Plummer Coler, 178 115, 20 829, 998 (1900). rested heavily provision providing removal 'all sale, encumbrance, taxation' fee—a analogue insofar concerned.7 7 Nor can we agree foundations weakened subsequent decisions. Apart difficulty comprehending how ever undermine authority think clear relied distinguishable West. Thus, while true Ninth Circuit construed Mission 26 712, California's California Kirkwood Arenas, 243 863 (CA9 1957), carefully id., 865. Similarly, Claims' own Big Eagle 156 665, 300 765 (1962), misplaced decision, like Squire, concerned Hallam, 304 620 (CA10 1962). And Nash Wiseman, 227 F.Supp. 552 (WD Okla.1963), Asenap 283 566 Okla.1968), questionable relevance, they arose under Act. Rev.Rul. 69—164, 1969—1 Cum.Bull. 220.8 8 conceded, 'since 1948, there holding exactly precise us—the liability 613, 1372. might fair say years fringes worn away, core remains unimpeached court. 9 need decide, presenting issue, continue adhere For should overruled, but anticipate overruled. Helvering Griffiths, 318 371, 394, 636, 648, 843 (1943).9 10 When posed, answer obvious. There doubt serves capacity respect Indians that, such, bound exercise great care trust. See, Seminole Nation 316 286, 296—297, 62 1049, 1054—1055, 86 1480 (1942). long insurer Professor Scott written, 'A skill man ordinary prudence dealing property.' Scott, Trusts 1408 (3d ed. 1967) (hereinafter cited Scott). Phelps Harris, 101 370, 383, 855 (1880). '(i)f lost destroyed diminished value, surcharge he failed required skill.' 1419. 11 Applying familiar principles us, decide said acted less requisite refusing contest asserts doubtful often presented close question. Normally, obligated pay estate, if negligently fails do so, liable resulting penalty. 1422. Yet, demonstrate, pays similarly called reimburse 12 order avoid horns dilemma, most considered problem given broad discretion claimed trustee's judgment valid costs risks litigation outweigh advantages wholly unreasonable. Crutcher Joyce, 146 518, 519 1945); re Estate Miller, 259 Cal.App.2d 536, 550, 551, 66 Cal.Rptr. 756, 766 (1968); Wehrhane, 41 N.J.Super. 158, 166, 124 A.2d 334, 338 (1956); Henshie McPherson Citizens Bank, 177 Kan. 458, 479, 280 P.2d 937, 953 (1955); Vanderbilt's Will, 77 N.Y.S.2d 403, 427, 190 Misc. 824, 850 (1948); Selleck Hawley, 331 Mo. 1038, 1056—1057, 56 S.W.2d 387, 395—396 (1932). 13 even never decided, still But, course, decided time paid, therefore deal here assertion taxing merely plausible expressly approved Generally, what pursue, proper procedure follow conform conduct instructions courts. Mosser Darrow, 341 267, 274, 71 680, 95 927 (1951). Here, just ask us find obedience constitutes duty. 14 is, Supreme occasion opportunity them arise litigants their context least, unnecessary penalize past re-examine them, recovery Poafpybitty Skelly Oil Co., 390 365, 88 982, 19 1238 (1968). stare decisis meaning all, requires people everyday affairs able needlessly penalized reliance. Flood Kuhn, 407 258, 283, 2099, 2112, 32 728 (1972); Wallace McConnell, Pet. 136, 150, (1839). 15 discussion above demonstrates, reasonable situation. questioned cases. fully consistent developments followed without protest 24 years. following reversed enter dismissing complaint. 16 Reversed instructions. 17 DOUGLAS concurs result. originally belonged Cherokee Nation, 1866, Cherokees entered treaty settle friendly territory. 799. treaty, settled question, 1883, conveyed 720, 1224, (1948). pattern 1887, 388, empowered President allot reservation Indians, omitted. frequently amended. 78 1008; 747; 52 1034; 45 1478; 86. Originally, provided 544. amendment passed 1938 period 1984. 1035. brought 28 1491, gives jurisdiction 'to render founded Constitution, Congress, regulation executive department, express implied contract liquidated unliquidated sounding tort.' Both defendant below, Oklahoma, petitioned certiorari. petitions, cf. 114(b), consolidated Respondents argue recent McClanahan Arizona 411 164, 1257, 36 129 (1973), protection afforded tribes McClanahan, earned within reservation—a situation here. predecessor approval, specifically (Indian sovereignty) rigidly left become assimilated into general community.' 171, 1262. part Technical Advice Memorandum issued Internal Revenue Service District Director August 15, 1969. announced henceforth, exempt pointed Beartrack No. 281—67, refund obvious, scope power effect all parties apparently recognize, law. Clearfield Trust Co. 363, 573, 838 (1943).

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