Case Name: THE UNITED STATES, PETITIONER, v. A. M. LANDMAN, SUPERINTENDENT, ETC.; A. M. LANDMAN, SUPERINTENDENT, ETC., PETITIONER v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1947-11-10
Citations: 109 Ct. Cl. 869
Docket Number: S. C. No. 325; S. C. No. 327; C. Cls. No. 46964
Parties: THE UNITED STATES, PETITIONER, v. A. M. LANDMAN, SUPERINTENDENT, ETC. A. M. LANDMAN, SUPERINTENDENT, ETC., PETITIONER v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 109
Pages: 869–869

Head Matter:
THE UNITED STATES, PETITIONER, v. A. M. LANDMAN, SUPERINTENDENT, ETC. A. M. LANDMAN, SUPERINTENDENT, ETC., PETITIONER v. THE UNITED STATES
(S. C. No. 325)
(S. C. No. 327)
[C. Cls. No. 46964]
[109 C. Cls. 1; 332 U. S. 815]

Opinion:
Estate tax; inclusion within gross estate of land allotted to full-blood Creek Indian and transferred by death. Judgment for plaintiff.
Defendant's petition and plaintiff's petition for writ of certiorari denied by the Supreme Court November 10, 1947.