ELR Citation: ELR 21159
No(s). 96-1829 (U.S. May 18, 1998)

The Court holds that the Crow Tribe and the United States, as the tribe's trustee, may not recover state and county coal-extraction taxes imposed on and paid by the tribe's mineral lessee. The Court first notes that, as a general rule, a nontaxpayer may not sue for a refund of taxes paid by another....