Maine v. DeVORE

ORDER

WOODCOCK, District Judge.

On March 23, 2004, the State of Maine (State) filed a Complaint in Kennebec County Superior Court against John W. DeVore (DeVore), a Florida resident, to collect delinquent Maine income tax; De-Vore subsequently removed the case to this Court. The State filed a Motion to Remand on the grounds that this Court does not have jurisdiction over state tax law cases pursuant to the Tax Injunction Act (TIA). 28 U.S.C. § 1341. Because the State’s assessment is a tax for revenue raising purposes and because the State provides adequate remedies to challenge such an…