Legal Opinion

Larry J. Adams v. State of Indiana

Court of Appeals for the Seventh Circuit

Decided July 3, 1986No. 85-3212PublishedCited by 25 opinions

1Opinion of the Court

EASTERBROOK, Circuit Judge.

Indiana assessed more than $300,000 in motor fuel taxes against American Truck Stops of Indiana, Inc., and more than $96,-000 in taxes against Larry Adams, one of its shareholders. Adams, American Truck Stops, a related Michigan corporation, and two other shareholders of both corporations filed this action under 42 U.S.C. § 1983. They want an injunction against the collection of the taxes, contending that Indiana assessed them without either legal basis or adequate process. Plaintiffs say that they transferred the fuel to the Michigan corporation and maintain that…

2Cases cited15 opinions

  1. United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
  2. Ex Parte YoungSupreme Court of the United States · 1908
  3. Alabama v. PughSupreme Court of the United States · 1978
  4. Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
  5. Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943

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3Cited by25 opinions

  1. City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
  2. Hickey v. DuffyCourt of Appeals for the Seventh Circuit · 1987
  3. In The Matter Of Chicago, Milwaukee, St. Paul And Pacific Railroad CompanyCourt of Appeals for the Seventh Circuit · 1986
  4. In Re: James Ellett, Debtor. Gerald Goldberg, Executive Director of the Franchise Tax Bap Board v. James EllettCourt of Appeals for the Ninth Circuit · 2001
  5. In Re: William Stoecker, DebtorCourt of Appeals for the Seventh Circuit · 1999

20 more not listed; retrieve them via the Exa API.

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