Chippewa Trading Co. v. Cox

OPINION

BOGGS, Chief Judge.

Chippewa Trading Co. appeals from the dismissal of its action under 42 U.S.C. § 1983, challenging the constitutionality of several aspects of Michigan’s Tobacco Products Tax Act (TPTA), Mich. Comp. Laws § 205.421 et seq. The district court concluded that principles of comity counseled it to abstain from hearing Chippewa’s challenge to a state tax scheme, as Chippewa had a “plain, adequate, and complete” remedy available in the courts of Michigan. Fair Assessment in Real Estate Ass’n v. McNary, 454 U.S. 100, 116, 102 S.Ct. 177, 70 L.Ed.2d 271 (1981). We affirm.

I

Chippew…