Legal Opinion
May Trucking Company v. Oregon Department of Transportation
Court of Appeals for the Ninth Circuit
Decided November 12, 2004No. 03-35381PublishedCited by 35 opinions
1Opinion of the Court
GRABER, Circuit Judge.
In this case of first impression, we hold that the Tax Injunction Act, 28 U.S.C. § 1341, applies to the International Fuel Tax Agreement (IFTA), a multi-jurisdic-tional taxation program in which one state collects taxes imposed by other states. We further hold that a taxpayer has a “plain, speedy and efficient remedy” within the meaning of the Tax Injunction Act so long as it may obtain a full and fair hearing in the courts of the state whose tax that taxpayer challenges. Accordingly, we affirm the decision of the district court, which held that the Tax Injunction Act…
2Cases cited32 opinions
- Younger v. HarrisSupreme Court of the United States · 1971
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Hibbs v. WinnSupreme Court of the United States · 2004
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
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3Cited by35 opinions
- Wilbur v. LockeCourt of Appeals for the Ninth Circuit · 2005
- Luessenhop v. Clinton CountyCourt of Appeals for the Second Circuit · 2006
- Coors Brewing Co. v. Méndez-TorresCourt of Appeals for the First Circuit · 2009
- I.L. v. The State of AlabamaCourt of Appeals for the Eleventh Circuit · 2014
- Levy v. PappasCourt of Appeals for the Seventh Circuit · 2007
30 more not listed; retrieve them via the Exa API.