DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

991670P.pdf   11/29/1999  Flandreau Santee  v.  Unites States
   U.S. Court of Appeals Case No:  99-1670
   District of South Dakota   
   Civil case - Indian law. For purpose of tax code provision 
   imposing penalty on any person who makes an excessive claim 
   for refund of excise tax on gasoline sales, Native American 
   tribe was a person and was subject to the penalty.