What would be the appropriate ruling for a ball at rest near a tie down stake for a small tree? Is that natural (the tree) or something man-made that you get relief from?
(for the record, we gave the guy relief since we didn't know the proper ruling)

Assuming the stake can't easily be pulled out of the ground temporarily, seems to me it would be an immovable obstruction and you would be entitled to relief without penalty. One club length drop from the point of nearest relief, nlot nearer the hole.

It was a pretty big stake, and I doubt it could be removed easily. I think the immovable obstruction rule applies perfectly.

And of course, the stakes/tiedowns must interfere with SWING OR STANCE to gain relief.

Played with a guy that was wanting relief from a staked tree that was 30 feet away but in his intended line of play.

Ah yes, his ball was resting right by the stake, but that's a good point.

Its important, though, to use the rules to your advantage when possible. For example, assuming the stakes or tie ropes interfered with swing or stance, then finding point of nearest relief and then going one club length from there, not nearer the hole, you would want to find the best angle and move away from a line that might cause the ball to strike the tree as it was hit towards the hole, is just smart golf. It certainly is possible that you could get yourself into a better position than you could otherwise be in, if the stakes and tie down ropes were not there.