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COOK v. U.S.

No. 95-5074.

86 F.3d 1095 (1996)

Andrew L. COOK, individually and d/b/a Andy Cook's Truck Stop, and Jeanette Cook, individually and d/b/a Andy Cook's Truck Stop, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 6, 1996.

Attorney(s) appearing for the Case

Arthur J. Siegel, Bond, Schoeneck & King, LLP, Albany, New York, argued for plaintiffs-appellants.

Andrea R. Tebbets, Attorney, Department of Justice, Washington, D.C., argued for defendant-appellee. With her on the brief were Loretta C. Argrett, Assistant Attorney General, Gary R. Allen and Kenneth L. Greene, Attorneys.

Before ARCHER, Chief Judge, LOURIE, and SCHALL, Circuit Judges.

ARCHER, Chief Judge.

DECISION

Andrew and Jeanette Cook (the Cooks) appeal the February 6, 1995 judgment of the Court of Federal Claims, No. 93-496 T, dismissing the Cooks' complaint and granting the United States' counterclaim for payment of excise tax. We affirm.

BACKGROUND

Andrew and Jeanette Cook are members of the Onondaga Indian Nation. The Cooks own and operate a diesel fuel truck stop along Interstate 81 within the Onondaga Indian...

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