Normand v. Cox Communications, LLC

ORDER AND REASONS

SARAH S. VANCE, District Judge.

Before the Court is plaintiff Newell Normand’s motion to remand. Because comity concerns counsel against the exercise of federal jurisdiction in this case, the Court grants plaintiffs motion.

I. BACKGROUND

This case arises out of a tax dispute between plaintiff Newell Normand, the sheriff and ex officio tax collector for Jefferson Parish, Louisiana, and defendant Cox Communications, Inc., a Delaware limited liability company with offices in Jefferson Parish. The dispute concerns the applicability of a Louisiana sales tax to Cox’s video programming…