CONFEDERATED TRIBES OF WARM SPRINGS, ETC. v. KURTZ

No. 81-3503.

691 F.2d 878 (1982)

The CONFEDERATED TRIBES OF the WARM SPRINGS RESERVATION OF OREGON, Plaintiff-Appellant, v. Jerome KURTZ, Commissioner of the Internal Revenue Service, and the United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided October 29, 1982.


Attorney(s) appearing for the Case

Robert L. Nash, Johnson, Marceau, Karnopp & Petersen, Bend, Or., for plaintiff-appellant.

William P. Wang, Washington, D. C., argued, Wynette J. Hewett, Washington, D.C., on brief, for defendants-appellees.

Before SNEED, and SKOPIL, Circuit Judges, and COUGHENOUR, District Judge.


SNEED, Circuit Judge:

The taxpayer, the Confederated Tribes of Warm Springs Reservation (the Tribe), instituted this action to recover federal excise taxes paid in connection with the operation of a tribal sawmill. The United States cross-claimed for additional excise taxes assessed but not paid. Motions for judgment on the pleadings and summary judgment followed. There exists no dispute with respect to the facts. The only issue is whether the Tribe is exempt from...

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