Legal Opinion
Aluminum Company of America, and Cross-Appellant v. Department of the Treasury of the State of Michigan, and Cross-Appellees
Court of Appeals for the Sixth Circuit
Decided August 28, 1975No. 75-1354, 75-1415PublishedCited by 36 opinions
1Opinion of the Court
CELEBREZZE, Circuit Judge.
This appeal concerns application of the Tax Injunction Act of 1937, 28 U.S.C. § 1341 (1970), which forbids federal court injunctions against state tax assessments, levies, and collections “where a plain, speedy and efficient remedy may be had in the courts of such State.”
The District Court concluded that Appellee did not have such a State remedy and denied Appellants’ Motion to Dismiss Appellee’s suit seeking declaratory relief from assessed State corporate franchise fees. The District Court also concluded that it would be inappropriate to convene a three-judge court…
2Cases cited24 opinions
- Perez v. LedesmaSupreme Court of the United States · 1971
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Matthews v. RodgersSupreme Court of the United States · 1932
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Department of Employment v. United StatesSupreme Court of the United States · 1966
19 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- In re GillisCourt of Appeals for the Sixth Circuit · 1988
- In the Matter of Chicago, Milwaukee, St. Paul & Pacific Railroad Company, Debtor. Consolidated Appeals of Railway Labor Executives' Association, Intervenor. State of Wisconsin Department of Transportation, State of South Dakota, Port of Pend Oreille, Pend Oreille Valley Railroad Company, Inc., and Seattle and North Coast Railroad Company, InterveningCourt of Appeals for the Seventh Circuit · 1981
- Sacks Brothers Loan Co., Inc. v. James F. Cunningham, Etc.Court of Appeals for the Seventh Circuit · 1978
- Northbrook Partners LLP v. County of Hennepin (In Re Northbrook Partners LLP)United States Bankruptcy Court, D. Minnesota · 2000
31 more not listed; retrieve them via the Exa API.