Owen J. Roberts

“ The language of sections 210 and 211 (a) [9] subjects the income of 'every individual' to tax. Section 213 (a) [10] includes income 'from any source whatever.' The intent of Congress was to levy the tax with respect to all residents of the United States and upon all sorts of income. The act does not expressly exempt the sort of income here involved, nor a person having petitioner's status respecting such income, and we are not referred to any other statute which does.
But it is said that, as to the income here taxed, petitioner is exempt because of his status as an Indian. ”

“ It is evident that, as respects his property other than his homestead, his status is not different from that of any citizen of the United States. In the process of gradually changing the relation between the Indian and the government he has been, with respect to the income in question, fully emancipated. Compare United States v. Waller, supra. It is true, as petitioner asserts, that as to his homestead he still remains a restricted Indian. ”

“ In the years 1918, 1919, and 1920, petitioner's entire income was received from these one and one-half shares in the tribal income from oil and gas leases made by the tibe under the authority of the act. The leases were on a portion of the lands bought by the United States with money belonging to the tribe, thereafter held in trust for it, and subsequently allotted to its members as directed by the act. ”