United States Tenth Circuit

In a tax refund action to recover salary paid to Plaintiff as chairman of an Indian tribe, summary judgment for the U.S. is affirmed, where Plaintiff's compensation did not constitute "development" funds under the Secretary of the Interior's plan for distribution of certain judgment funds to the tribe.

Appellate Information

• Decided 04/06/2009
• Published 04/06/2009

Judges

• BRISCOE, Circuit Judge., Before BRISCOE, HOLLOWAY, and MURPHY, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• William H. Whitehill, Jr., of Fellers, Snider, Blankenship, Bailey & Tippens, P.C., Oklahoma City, OK, for Plaintiffs-Appellants.


• For Appellees:
  
• Marion E.M. Erickson, (Nathan J. Hochman, Assistant Attorney General;  Jonathan S. Cohen, Attorney, Tax Division, Department of Justice;  John C. Richter, United States Attorney, of counsel, with her on the brief), Attorney, Tax Division, Department of Justice, Washington, D.C., for Defendant-Appellee.