Legal Opinion
Joseph v. Hyman
Court of Appeals for the Second Circuit
Decided October 12, 2011No. Docket 10-3943-cvPublishedCited by 23 opinions
1Opinion of the Court
WESLEY, Circuit Judge:
This case requires us to examine the role federal courts should play in settling challenges to state tax schemes. For the reasons that follow, we affirm the district court’s well-written opinion declining to exercise jurisdiction over plaintiffs’ challenge to a New York state tax scheme that exempted New York City residents from a tax levied on parking services rendered in Manhattan. Pursuant to Levin v. Commerce Energy, Inc., — U.S. -, 130 S.Ct. 2323, 176 L.Ed.2d 1131 (2010), comity concerns counsel against federal court adjudication of plaintiffs’ claims.
Background
New…
2Cases cited19 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- Hibbs v. WinnSupreme Court of the United States · 2004
- AEP Energy Services Gas Holding Co. v. Bank of America, N.A.Court of Appeals for the Second Circuit · 2010
- United Building & Constr. Trades Council of Camden Cty. v. Mayor and Council of CamdenSupreme Court of the United States · 1984
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
14 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Dorce v. City of New YorkCourt of Appeals for the Second Circuit · 2021
- Mashantucket Pequot Tribe v. Town of LedyardCourt of Appeals for the Second Circuit · 2013
- City of Fishers, Indiana v. DIRECTTVCourt of Appeals for the Seventh Circuit · 2021
- New York State Rifle & Pistol Ass'n v. City of New YorkDistrict Court, S.D. New York · 2015
- Ass'n for Accessible Medicines v. JamesCourt of Appeals for the Second Circuit · 2020
18 more not listed; retrieve them via the Exa API.