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WEDNESDAY, FEBRUARY 20, 2002

In an unsurprising move, a federal appeals court on Tuesday ordered the Shakopee Mdewakanton Dakota Community in Minnesota to pay federal excise and wagering taxes on pull-tabs.

The decision follows a Supreme Court ruling which ruled that tribes weren't exempt from paying the taxes. Pull-tabs are a type of Class II gaming device.

The Shakopee Tribe owes $174,000 to the IRS.

Get the Decision:
LITTLE SIX, INC. v. US, No. 99-5083 (Fed Cir. February 19, 2002)

Get the Story:
Minnesota tribe must pay tax on pulltabs (AP 2/20)

Related Decision: Chickasaw Nation v. United States:
Syllabus | Opinion | Dissent

Related Documents:
Argument Transcript [PDF] | Tribal Brief [TXT] | Tribal Brief [PDF] | U.S. Brief [TXT] | U.S. Brief [PDF] | Towns Brief [TXT]

Related Stories:
Minn. tribe to pay gaming taxes (12/3)
Tribe not worried about gaming ruling (11/29)
Tribes lose Supreme Court appeal (11/28)
Defeated tribes seek outside help (11/28)
Supreme Court Roundup: The 2000-2001 Term (6/19)
Supreme Court: The 2000-2001 Term (3/6)
Supreme Court accepts taxation case (01/23)
OK tribes told to pay pull-tab taxes (04/06)