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On remand from the Supreme Court of the United States

This case is back in this court on remand from the Supreme Court of the United States for further consideration in light of Chickasaw Nation v. United States, 122 S. Ct. 528 (2001). United States v. Little Six, Inc., No. 00-1115 (U.S. Dec. 3, 2001). The Court had granted a petition for certiorari following our earlier decision in this case, vacated our decision, and remanded following its decision in Chickasaw Nation. The issue addressed in part A of this opinion, whether wagers on Indian pull-tab games are subject to taxation under I.R.C. �� 4401 and 4411, was not implicated in Chickasaw Nation and we therefore reiterate our earlier decision with regard to that aspect of this appeal. The issue in part B, however, whether appellants are exempt from those taxes under 25 U.S.C. � 2719(d)(1), is directly governed by Chickasaw Nation and thus we modify our initial disposition of that issue in accordance with the Court’s decision. For the reasons set forth below, we conclude that appellants were properly taxed under �� 4401 and 4411 and, because 25 U.S.C. � 2719(d)(1) does not exempt them from those taxes under the controlling authority of Chickasaw Nation, we affirm the decision of the Court of Federal Claims.


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