Levin v. Commerce Energy, Inc.
Supreme Court of the United States
1Opinion of the Court 1
OPINION OF THE COURT
[560 U.S. 417]
2Opinion of the Court · GinsburgJustice Ginsburg
This case presents the question whether a federal district court may entertain a complaint of allegedly discriminatory state taxation, framed as a request to increase a commercial competitor’s tax burden. Relevant to our inquiry is the Tax Injunction Act (TIA or Act), [1] 28 U.S.C. § 1341, which prohibits lower federal courts from restraining “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.” More embracive than the TIA, the comity doctrine applicable in state…
3Cases cited53 opinions
- United States v. BookerSupreme Court of the United States · 2004
- Younger v. HarrisSupreme Court of the United States · 1971
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Quackenbush v. Allstate InsuranceSupreme Court of the United States · 1996
- Loving v. VirginiaSupreme Court of the United States · 1967
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4Cited by202 opinions
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- Raymond Heyde v. Gary PittengerCourt of Appeals for the Seventh Circuit · 2011
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