Legal Opinion
Age International, Inc. v. Miller
District Court, N.D. Georgia
Decided August 25, 1993No. Civ. 1:92-cv-1662-ODEPublishedCited by 4 opinions
1Opinion of the Court
ORDER
ORINDA D. EVANS, District Judge.
This civil action challenging Georgia’s alcohol tax statutes is before the court on its own motion for a determination of subject-matter jurisdiction. The issue is whether the court lacks jurisdiction to grant injunctive and declaratory relief by virtue of the Tax Injunction Act, 28 U.S.C. § 1341, which provides:
The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.
Defendants urge that there are a number of…
2Cases cited50 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
45 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Age International, Inc. v. MillerCourt of Appeals for the Eleventh Circuit · 1994
- Johnsen v. CollinsDistrict Court, S.D. Georgia · 1994
- Johnson v. Georgia Department of RevenueDistrict Court, N.D. Georgia · 1997
- Johnsen v. CollinsDistrict Court, S.D. Georgia · 1994