Webster’s Third New International Dictionary 1686 (1971). Black’s similarly defines “person” to include, inter alia-, “[a]n entity (such as a corporation) that is recognized by law as having the rights and duties of human beings.” Black’s Law Dictionary 1178 (9th ed. 2004). These broad definitions are consistent with the non-exhaustive list set out in § 7701(a)(1), which includes as illustrative various entities recognized by law as having rights and duties. Accordingly, relying on the ordinary meaning of the word, the term “person” in § 7701(a)(1) covers entities that are recognized by law as the subject of rights and duties, including Indian tribes. Accord Chickasaw Nation v. United States, 208 F.3d 871, 878-80 (10th Cir. 2000) (relying on the ordinary mea 725, 78 L.Ed. 1307 (1934) (<HOLDING>), overruled on other grounds by Garcia v. San
holding that a state is not a person within the meaning of  1983 holding that a state was embraced within the meaning of the word person  where the word person was defined as meaning and including a partnership association company or corporation as well as a natural person holding that unless the law enforcement officers show of authority succeeds in restraining a person the person has not been seized within the meaning of the fourth amendment recognizing without resolving the split in authority on the meaning of the word holding that a police department is not a person within the meaning of section 1983