Tulis v. Gerragano

UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF TENNESSEE NASHVILLE DIVISION DAVID JONATHAN TULIS, ) ) Plaintiff, ) ) v. ) No. 3:24-cv-01226 ) DAVID GERRAGANO, ) COMMISSIONER OF REVENUE, in his ) individual capacity and in his official ) capacity, and STATE OF TENNESSEE, ) TENNESSEE DEPARTMENT OF ) REVENUE, ) ) Defendants. ) MEMORANDUM OPINION AND ORDER Before the Court is the Magistrate Judge’s Report and Recommendation (“R&R”) (Doc. No. 33) recommending that the Court grant the Tennessee Department of Revenue’s (“Department”) Motion to Dismiss and for Abstention (Doc. No. 14), and…