Murray v. McDonald

Craig Murray and Charmaine Adams appeal from the judgment of the United States District Court for the District of Vermont (William K. Sessions III, Judge), dismissing their action for lack of subject matter jurisdiction, pursuant to the Tax Injunction Act, 28 U.S.C. § 1341.1 Appellants had sought a declaratory judgment from the district court, invalidating a Vermont tax refund statute, Act of June 20, 1994, No. 223, 1994 Vt. Acts & Resolves, reprinted in Vt. Stat. Ann. tit. 32, § 8911 (historical notation) (“Act 223”), insofar as that statute authorized the refund of certain taxes paid,…