Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue Service

OPINION AND ORDER

CRABB, Chief Judge.

This is a civil action for a refund of federal excise taxes levied on the purchase of three trucks by the LCO Development Corporation, a corporation chartered by plaintiff Lac Courte Oreilles Band of Lake Superior Chippewa Indians. Defendant Internal Revenue Service has moved to dismiss the action for lack of subject matter jurisdiction, predicating its argument on the allegation that plaintiff was not the taxpayer and consequently has no standing to bring a tax refund suit. Plaintiff counters that although it was not the nominal taxpayer, the economic…