Cabazon Indian Casino v. Internal Revenue Service (In Re Cabazon Indian Casino)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
MEYERS, Bankruptcy Judge:
The Appellant, Cabazon Indian Casino (“Casino”), which is a Chapter 11 Debtor-in-Possession, claimed an exemption from federal unemployment tax and the employer’s portion of the social security tax by virtue of the Casino’s status as an Indian tribe. The Casino also objected to the imposition of penalties for failure to pay these taxes. The trial court held that the Casino was not exempt from these taxes or from the penalties for failure to pay them. We AFFIRM.
I
FACTS
The Cabazon Band of Mission Indians is a federally recognized Indian tribe. The Cabazon Band exercises…
2Cases cited16 opinions
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Merrion v. Jicarilla Apache TribeSupreme Court of the United States · 1982
- Squire v. CapoemanSupreme Court of the United States · 1956
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
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3Cited by6 opinions
- In Re Associated Air Services, Inc.United States Bankruptcy Court, S.D. Florida. · 1987
- Carlson v. Internal Revenue ServiceDistrict Court, N.D. Illinois · 1996
- In Re CarlsonUnited States Bankruptcy Court, N.D. Illinois · 1995
- Cabazon Indian Casino v. Internal Revenue Service (In Re Cabazon Indian Casino)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
- In re Indian Wells Estates, Inc.Court of Appeals for the Ninth Circuit · 1996
1 more not listed; retrieve them via the Exa API.