LAC COURTE OREILLES CHIPPEWA INDIANS v. U.S. I.R.S.

No. 87-2027.

845 F.2d 139 (1988)

LAC COURTE OREILLES BAND OF LAKE SUPERIOR CHIPPEWA INDIANS, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 15, 1988.


Attorney(s) appearing for the Case

Larry B. Leventhal, Larry Leventhal & Associates, Minneapolis, Minn., for plaintiff-appellant.

William S. Rose and Douglas G. Coulter, Appellate Sec., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before CUMMINGS and WOOD, Circuit Judges, and WILL, Senior District Judge.


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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