LITTLE SIX, INC. v. U.S.

No. 99-5083.

210 F.3d 1361 (2000)

LITTLE SIX, INC. and Shakopee Mdewakanton Sioux (Dakota) Community Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

April 24, 2000.


Attorney(s) appearing for the Case

Mary J. Streitz, Dorsey & Whitney, LLP, of Minneapolis, Minnesota, argued for plaintiffs-appellants. Of counsel on the brief was Kurt V. BlueDog, BlueDog, Olson & Small P.L.L.P., of Minneapolis, Minnesota.

Charles F. Marshall, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General; and David English Carmack, Attorney.

James M. Schoessler, Jacobson, Buffalo, Schoessler & Magnuson, Ltd., of St. Paul, Minnesota, for amici curiae, Lower Sioux Indian Community in Minnesota, et al.

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


LOURIE, Circuit Judge.

The Shakopee Mdewakanton Sioux (Dakota) Community and its wholly-owned corporation, Little Six, Inc., (collectively "Little Six") appeal from the decision of the United States Court of Federal Claims denying their claim for a refund of federal excise taxes and related occupational taxes paid on gaming operations conducted on their reservation between 1986 and 1992. See Little Six, Inc. v. United States, 43 Fed.Cl. 80 (Fed.Cl.1999). Because...

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