United States v. Mason (412 U.S. 391)

Supreme Court of the United States

412 U.S. 391

United States  v.  Mason, Administrator, et al.

Certiorari to the United States Court of Claims

No. 72-654.  Argued: April 18, 1973 --- Decided: June 4, 1973[1]

The United States did not breach its fiduciary duty as trustee of Indian property by paying the Oklahoma inheritance tax assessed against the estate of decedent, a restricted Osage Indian, in reliance on West v. Oklahoma Tax Comm'n, 334 U.S. 717, which had upheld the validity of that tax as applied to the same kind of estate. Pp. 394-400.

194 Ct.Cl. 599, 461 F.2d 1364, reversed.


MARSHALL, J, delivered the opinion of the Court, in which BURGER, C.J., and BRENNAN, STEWART, WHITE, BLACKMUN, POWELL, and REHNQUIST, JJ., joined, and REHNQUIST, JJ., joined. DOUGLAS, J., concurred in the result.


Solicitor General Griswold argued the cause for the United States in No. 72-654. With him on the brief were Assistant Attorney General Frizzell, Deputy Solicitor General Lacovara, Harry R. Sachse, Edmund B. Clark, and Carl Strass. Paul C. Duncan, Assistant Attorney General of Oklahoma, argued the cause for petitioner in No. 72-006. With him on the brief was Larry Derryberry, Attorney General.

Charles A. Hobbs argued the cause for respondents in both cases. With him on the brief was Pierre J. LaForce.[2]


  1. ↑ Together with No. 72-606, Oklahoma v. Mason, Administrator, et al., also on certiorari to the same court.
  2. ↑ David H. Getches filed a brief for Native American Rights Fund as amicus curiae urging afflrnance in No. 72-654.
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