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Gillespie v. Oklahoma, 257 U.S. 501 (1922)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Gillespie v. Oklahoma, 257 U.S. 501 (1922)
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Gillespie v. Oklahoma No. 322 Argued January 3, 1922 Decided January 30, 1922 257 U.S. 501
ERROR TO THE SUPREME COURT
OF THE STATE OF OKLAHOMA
Syllabus
1. The net income derived by a lessee from sales of his share of oil and gas received under leases of restricted Creek and Osage lands, which constitute him in effect an instrumentality used by the United States in fulfilling its duties to the Indians, cannot be taxed by a state. P. 504. Choctaw, Oklahoma & Gulf R. Co. v. Harrison, 235 U.S. 292; Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522.
2. Distinction made between this case and taxing net income derived from interstate commerce. P. 504.
81 Okla. 103 reversed.
Error to a judgment of the Supreme Court of Oklahoma upholding income taxes assessed against the appellant. The judgment was in a proceeding initiated by his appeal to a court of first instance from the action of the State Auditor.
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Chicago:
U.S. Supreme Court, "Syllabus," Gillespie v. Oklahoma, 257 U.S. 501 (1922) in 257 U.S. 501 257 U.S. 503. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=1DCA9EX2D2IDVWZ.
MLA:
U.S. Supreme Court. "Syllabus." Gillespie v. Oklahoma, 257 U.S. 501 (1922), in 257 U.S. 501, page 257 U.S. 503. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=1DCA9EX2D2IDVWZ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Gillespie v. Oklahoma, 257 U.S. 501 (1922). cited in 1922, 257 U.S. 501, pp.257 U.S. 503. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=1DCA9EX2D2IDVWZ.
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