IOWA DEPT. OF REVENUE v. INV. FINANCE MANAGEMENT

No. 86-2383.

831 F.2d 790 (1987)

DEPARTMENT OF REVENUE OF the STATE OF IOWA, Appellant, v. INVESTMENT FINANCE MANAGEMENT CO., INC. and The Winnebago Tribe of Nebraska, a federally recognized Indian Tribe, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided October 22, 1987.

Rehearing Denied December 3, 1987.


Attorney(s) appearing for the Case

Thomas M. Donahue, Asst. Atty. Gen., Des Moines, Iowa, for appellant.

F. Browning Pipestem, Norman, Okl., for appellee Winnebago Tribe of Nebraska.

Stanley E. Munger, Sioux City, Iowa, for appellee Investment Finance Management Co., Inc.

Before FAGG, Circuit Judge, BRIGHT, Senior Circuit Judge, and WOLLMAN, Circuit Judge.


WOLLMAN, Circuit Judge.

The Iowa Department of Revenue (Department) appeals from the judgment of the district court1 dismissing the action for lack of proper subject matter jurisdiction. We reverse and remand with instructions to remand to state court.

The Winnebago Tribe of Nebraska (Tribe) is a federally recognized Indian tribe that exists on reservation lands primarily in Nebraska but also including a small area of land in Iowa...

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