Kip R. Ramsey, Dba Tiin-Ma Logging Co. Tiin-Ma Logging Co. v. United States

OPINION

TROTT, Circuit Judge.

OVERVIEW

The United States appeals the district court’s grant of summary judgment in favor of Kip R. Ramsey (“Ramsey”) awarding him a refund of federal heavy vehicle and diesel fuel taxes, penalties, and interest. The government argues that Ramsey’s prior federal lawsuit challenging a similar Washington state tax is not controlling, and that the district court erred by deferring to it. We have jurisdiction pursuant to 28 U.S.C. § 1291. As in his prior suit, Ramsey claims that the 1855 Yaka-ma 1 Treaty exempts him from all taxes burdening his use of the public roads.…