United States of America, Cross-Appellee v. Lewis County, Wa Bill Brooks, County Assessor, Lewis County, Washington Donna Karvia, Clerk, Lewis County Superior Court Joe Cooke, Treasurer, Lewis County, Washington Kevin E. Murphy and Bernice Murphy

94 F.3d 654 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellant, Cross-Appellee, v. LEWIS COUNTY, WA; Bill Brooks, County Assessor, Lewis County, Washington; Donna Karvia, Clerk, Lewis County Superior Court; Joe Cooke, Treasurer, Lewis County, Washington; Kevin E. Murphy and Bernice Murphy, Defendants-Appellees, Cross-Appellants. No. 95-35332, 95-35415. United States Court of Appeals, Ninth Circuit. Submitted Aug. 7, 1996. * Decided Aug. 16, 1996. Before: WRIGHT, BEEZER and O'SCANNLAIN, Circuit Judges. 1 MEMORANDUM ** 2 The district court held that it lacked subject matter jurisdiction over both the United States' complaint and its motion for partial summary judgment. On appeal, the United States argues that the Tax Injunction Act does not deprive the court of jurisdiction over its constitutional challenge to Washington State's taxation of federal land. 1 We have jurisdiction under 28 U.S.C. § 1291 . We reverse and remand. 3…