Mr. Boston Distiller Corp. And Consolidated Distributors of Tampa, Inc. v. Richard A. Pallot, Etc.

Mr. Boston Distiller Corporation has attempted through various efforts to have a Florida tax statute declared unconstitutional. Pertinent to its attempts is the Tax Injunction Act, 28 U.S.C. § 1341 (1964), which provides that the federal district courts shall not interfere with state taxes where an efficient remedy is available in state courts. After unreservedly presenting its case to the Florida courts, and losing (finally before the Florida Supreme Court1), the corporation now resorts to the federal courts by this suit. At issue is whether the Tax Injunction Act, by confining appellant’s…