Lawyer v. Hilton Head Public Service District No. 1
Court of Appeals for the Fourth Circuit
1Opinion of the Court
Affirmed by published opinion. Judge MURNAGHAN wrote the opinion, in which Judge WILKINS and Judge WILLIAMS joined.
OPINION
MURNAGHAN, Circuit Judge:
The plaintiffs-appellants (“the appellants”), residents of Hilton Head, South Carolina, appeal from the district court’s order dismissing and remanding their claims against Hilton Head No. 1 Public Service District (“the District”) and Beaufort County, South Carolina for lack of subject matter jurisdiction. In the instant appeal, we must decide whether the Tax Injunction Act, 28 U.S.C. § 1341, and the related comity doctrine preclude the district…
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