Legal Opinion
Todd v. Johnson
District Court, S.D. Mississippi
Decided August 18, 1989No. Civ. A. No. J89-0218(B)PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
BARBOUR, District Judge.
This cause is before the Court on Motion of Defendants to Dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1). The thrust of the Defendants’ Motion is that the Plaintiff’s cause of action is barred by the Tax Injunction Act of 1937 (28 U.S.C. § 1341) and the Eleventh Amendment. The Defendants also invoke notions of federalism, comity, and the imperative need of the State of Mississippi to administer its own fiscal operations.
The Plaintiff filed his amended complaint pursuant to 28 U.S.C. section 1331 (federal question jurisdiction).…
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3Cited by1 opinion
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