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RED LAKE BAND OF CHIPPEWA INDIANS v. U.S.

Civ. No. 4-92-1147.

861 F.Supp. 841 (1994)

RED LAKE BAND OF CHIPPEWA INDIANS, and Gerald and Luella Brun, Plaintiffs, v. UNITED STATES of America, and the Commissioner of the Internal Revenue Service, Defendants.

United States District Court, D. Minnesota, Fourth Division.

August 26, 1994.

Attorney(s) appearing for the Case

David Lawrence Sasseville, Lindquist & Vennum, Minneapolis, MN, Mason D. Morisset, Pirtle Morisset Schlosser & Aver, Seattle, WA, for plaintiffs.

John A. Marrella, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendants.

MEMORANDUM OPINION AND ORDER

DIANA E. MURPHY, Chief Judge.

This is a tax refund case begun in the United States District Court for the District of Columbia in which plaintiff Red Lake Band of Chippewa (the Tribe) sued on its own behalf and as parens patriae on behalf of its members seeking declaratory and other relief concerning the imposition of federal income tax on income derived from logging activity on tribal trust land. Band members Gerald and Luella...

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