Kip R. Ramsey, Dba Tiin-Ma Logging Co. Tiin-Ma Logging Co. v. United States
Opinion
Opinion
Trott, J.
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 Treaty exempts him from all taxes burdening his use of the public roads. We agree that the Treaty is the relevant starting point, but we disagree with Ramsey’s gloss on its interpretation. The federal standard requires a definite expression of exemption stated plainly in a statute or treaty before any further inquiry is made or any canon of interpretation employed. Applying the federal standard to this case, we find no “express exemptive language” in the relevant Treaty provision. Thus, we reverse the district court’s decision and remand for entry of summary judgment in favor of the United States.