Legal Opinion
Blue Lake Rancheria v. United States
Court of Appeals for the Ninth Circuit
Decided August 11, 2011No. 10-15519PublishedCited by 16 opinions
1Opinion of the Court
OPINION
SILVERMAN, Circuit Judge:
Blue Lake Ranchería, an Indian tribe, seeks a refund of Federal Unemployment Tax Act taxes paid by Mainstay Business Solutions, an employee leasing company wholly owned by the Tribe. Section 3306(c)(7) of Title 26 of the United States Code excepts from the definition of “employment” — and thus exempts from the payment of employment tax — “services performed in the employ of an Indian tribe, or any instrumentality” of a tribe. We hold today that this exception does not apply where a tribe is merely a “statutory employer” — in essence, nothing more than a…
2Cases cited17 opinions
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
- South Carolina v. Catawba Indian Tribe, Inc.Supreme Court of the United States · 1986
- Otte v. United StatesSupreme Court of the United States · 1974
- Thrifty Oil Co. v. Bank of America National Trust and Savings AssociationCourt of Appeals for the Ninth Circuit · 2003
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3Cited by16 opinions
- Maya Arce v. John HuppenthalCourt of Appeals for the Ninth Circuit · 2015
- Cencast Services, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Campidoglio LLC v. Wells Fargo & CompanyCourt of Appeals for the Ninth Circuit · 2017
- Olive v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Keepseagle v. VilsackDistrict Court, District of Columbia · 2014
11 more not listed; retrieve them via the Exa API.