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

CUMMINGS, Circuit Judge.

The Lac Courte Oreilles Band of Lake Superior Chippewa Indians (LCO) sought the refund of $14,334.56 of federal manufacturer’s excise taxes levied on the purchase of three large earth-moving trucks by the LCO Development Corporation, an instrument chartered by the tribal government. 28 U.S.C. § 1346(a); 26 U.S.C.A. § 4061. The United States Internal Revenue Service (IRS) moved to dismiss LCO’s suit due to a lack of subject matter jurisdiction, claiming that because LCO was not the nominal taxpayer, the tribe had no standing to sue. Fed.R.Civ.P. 12(b)(1). LCO responded…