United States Federal Circuit

Wagers on Indian pull-tab games are taxable under I.R.C. sections 4401 and 4411, because 25 U.S.C. section 2719(d)(1) does not exempt them from those taxes under the controlling authority of Chickasaw Nation v. United States, 122 S. Ct. 528 (2001).

Appellate Information

• Decided 02/19/2002
• Published 02/19/2002

Judges

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

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Mary J. Streitz,Dorsey & Whitney, LLP, of Minneapolis, MN, for plaintiffs-appellants.   Of counsel was Kurt V. BlueDog, BlueDog, Olson & Small P.L.L.P., of Minneapolis, MN.


• For Appellees:
  
• Charles F. Marshall, Attorney, Appellate Section, Tax Division, Department of Justice, of Washington, DC, for appellee.