MATTER OF CABAZON INDIAN CASINO

BAP No. CC-85-1006-MVAb.

57 B.R. 398 (1986)

In the Matter of CABAZON INDIAN CASINO. CABAZON INDIAN CASINO, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Bankruptcy Appellate Panels of the Ninth Circuit.

Decided February 5, 1986.


Attorney(s) appearing for the Case

Virginia S. Criste, Mack, Kahn & Criste, Palm Springs, Cal., Glenn M. Feldman, Ziontz, Pirtle, Morisset, Ernstoff & Chestnut, Washington, D.C., for plaintiff-appellant.

Mason C. Lewis, U.S. Atty's Office, Los Angeles, Cal., for defendant-appellee.

Before MEYERS, VOLINN and ABRAHAMS, Bankruptcy Judges.


MEYERS, Bankruptcy Judge:

The Appellant, Cabazon Indian Casino ("Casino"), which is a Chapter 11 Debtor-in-Possession, claimed an exemption from federal unemployment tax and the employer's portion of the social security tax by virtue of the Casino's status as an Indian tribe. The Casino also objected to the imposition of penalties for failure to pay these taxes. The trial court held that the Casino was not exempt from these taxes or from the penalties for failure...

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