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...
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