The Indians might not be, but their subsidiaries incorporated in Delaware will.

Howbeit, I will spare the reader Obliging Judge Gustafson’s 68-page novelette concerning the Indian Employment Tax Credit as it impacts the Delaware subsidiary corporation of the Turtle Mountain Band of the Chippewa Indians, to be found in Uniband, Inc., 140 T. C. 13, filed 5/22/13.

Judge G.’s disquisition does not explicate an issue that the in-the-trenches preparer is likely to encounter. And if s/he does, my condolences.