CUMMINGS, Circuit Judge.
The Lac Courte Oreilles Band of Lake Superior Chippewa Indians (LCO) sought the refund of $14,334.56 of federal manufacturer's excise taxes levied on the purchase of three large earth-moving trucks by the LCO Development Corporation, an instrument chartered by the tribal government. 28 U.S.C. § 1346(a); 26 U.S.C.A. § 4061. The United States Internal Revenue Service (IRS) moved to dismiss LCO's suit due to a lack of subject matter...
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