Confederated Tribes of Warm Springs Reservation of Oregon v. Kurtz

691 F.2d 878 82-2 USTC P 16,387 The CONFEDERATED TRIBES OF the WARM SPRINGS RESERVATION OF OREGON, Plaintiff-Appellant, v. Jerome KURTZ, Commissioner of the Internal Revenue Service, and the United States of America, Defendants-Appellees. No. 81-3503. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 2, 1982. Decided Oct. 29, 1982. Robert L. Nash, Johnson, Marceau, Karnopp & Petersen, Bend, Or., for plaintiff-appellant. William P. Wang, Washington, D. C., argued, Wynette J. Hewett, Washington, D. C., on brief, for defendants-appellees. Appeal from the United States District Court for the District of Oregon. Before SNEED, and SKOPIL, Circuit Judges, and COUGHENOUR * , District Judge. SNEED, Circuit Judge: 1 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…