Hoopa Valley Tribe v. Nevins
Court of Appeals for the Ninth Circuit
1Opinion of the Court
FARRIS, Circuit Judge:
The California State Board of Equalization appeals the district court’s grant of summary judgment in favor of the Hoopa Valley Tribe. The district court held that federal law preempts the imposition of the California timber yield tax, Cal.Rev. & Tax Code part 18.5, on the harvest by non-Indian purchasers of timber owned by the tribe. The Hoopa Valley Tribe appeals the district court’s denial of its motion for attorney’s fees. We affirm both determinations.
BACKGROUND
A. The Tribe
The Hoopa Valley Indian Reservation, the ancestral home of the Hoopa Valley Tribe, was…
2Cases cited24 opinions
- Maine v. ThiboutotSupreme Court of the United States · 1980
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- Middlesex County Sewerage Authority v. National Sea Clammers Assn.Supreme Court of the United States · 1981
- Maher v. GagneSupreme Court of the United States · 1980
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
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