Legal Opinion
Confederated Tribes of the Warm Springs Reservation v. Kurtz
Court of Appeals for the Ninth Circuit
Decided October 29, 1982No. 81-3503PublishedCited by 8 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The taxpayer, the Confederated Tribes of Warm Springs Reservation (the Tribe), instituted this action to recover federal excise taxes paid in connection with the operation of a tribal sawmill. The United States cross-claimed for additional excise taxes assessed but not paid. Motions for judgment on the pleadings and summary judgment followed. There exists no dispute with respect to the facts. The only issue is whether the Tribe is exempt from the federal excise taxes involved here. The district court held that the Tribe is not exempt and entered judgment for the…
2Cases cited15 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- United States v. MitchellSupreme Court of the United States · 1980
- United States v. MazurieSupreme Court of the United States · 1975
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- National Labor Relations Board v. Pueblo of San JuanCourt of Appeals for the Tenth Circuit · 2002
- Cree v. WaterburyCourt of Appeals for the Ninth Circuit · 1996
- Lumber Industry Pension Fund v. Warm Springs Forest Products IndustriesCourt of Appeals for the Ninth Circuit · 1991
- Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1988
- Confederated Tribes of Warm Springs Reservation of Oregon v. KurtzCourt of Appeals for the Ninth Circuit · 1982
3 more not listed; retrieve them via the Exa API.