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BLUE LAKE RANCHERIA v. U.S.

No. 10-15519.

653 F.3d 1112 (2011)

BLUE LAKE RANCHERIA; Blue Lake Rancheria Economic Development Corporation, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 11, 2011.

Attorney(s) appearing for the Case

Frank R. Lawrence, Kathleen M. Nilles, Jonathan E. Strouse (argued), William Wood, and Zehava Zevit of Holland & Knight LLP, Los Angeles, CA, for the plaintiffs-appellants.

John A. DiCicco, Kenneth L. Greene, Patrick J. Urda, and Gilbert S. Rothenberg (argued) of the United States Department of Justice, Tax Division, Washington, DC, for the defendant-appellee.

Before: PROCTER HUG, JR., BARRY G. SILVERMAN, and SUSAN P. GRABER, Circuit Judges.

OPINION

SILVERMAN, Circuit Judge:

Blue Lake Rancheria, an Indian tribe, seeks a refund of Federal Unemployment Tax Act taxes paid by Mainstay Business Solutions, an employee leasing company wholly owned by the Tribe. Section 3306(c)(7) of Title 26 of the United States Code excepts from the definition of "employment" — and thus exempts from the payment of employment tax — "services performed in the...

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