Legal Opinion
Cook v. United States
United States Court of Federal Claims
Decided September 30, 1994No. 93-496 TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
HODGES, Judge.
Plaintiffs seek a refund for taxes paid to the IRS. This court has jurisdiction pursuant to 28 U.S.C. § 1491(a)(1) (1988). The Government has counterclaimed for taxes allegedly owed by plaintiffs. The principal issue is whether treaties between the Onondaga Nation and the United States exempt Onondaga Indians from paying federal excise taxes on the importation, storage, and sale of diesel fuel.
Both parties have moved for summary judgment on the issue of liability. The facts are not in dispute, and treaty interpretation is a matter of law. We grant defendant’s motion for…
2Cases cited25 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Squire v. CapoemanSupreme Court of the United States · 1956
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Oklahoma Tax Commission v. United StatesSupreme Court of the United States · 1943
- Oregon Department of Fish & Wildlife v. Klamath Indian TribeSupreme Court of the United States · 1985
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3Cited by3 opinions
- Diversified Group Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2016
- New York v. Shinnecock Indian NationDistrict Court, E.D. New York · 2007
- Alice Perkins & Fredrick Perkins v. CommissionerUnited States Tax Court · 2018