Nos. 88-1560, 88-1662.

881 F.2d 657 (1989)

The HOOPA VALLEY TRIBE, a federally recognized Indian tribe on its own behalf and on behalf of its enrolled members, and Hoopa Valley Timber Corporation, a tribal enterprise of the Hoopa Valley Tribe, Plaintiffs/Appellees/Cross-Appellants, v. Richard NEVINS, Conway H. Collin, Ernest J. Dronenburg, William F. Bennett, and Kenneth Cory, as members of the California State Board of Equalization; California State Board of Equalization; and State of California, Defendants/Appellants/Cross-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided July 28, 1989.

Attorney(s) appearing for the Case

Julian O. Standen, Deputy Atty. Gen., State of Cal., Dept. of Justice, San Francisco, Cal., for defendants/appellants/cross-appellees.

Terence L. Thatcher, Pirtle, Morisset, Schlosser & Ayer, Seattle, Wash., for plaintiffs/appellees/cross-appellants.

Before FARRIS, THOMPSON and TROTT, Circuit Judges.

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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