Legal Opinion

Direct Marketing Ass'n v. Bennett

Court of Appeals for the Ninth Circuit

Decided October 23, 1990No. 89-15716PublishedCited by 7 opinions

1Opinion of the Court

CHOY, Circuit Judge:

Direct Marketing Association (DMA) appeals the district court’s dismissal of its action against various members of the California State Board of Equalization. The district court held that the Tax Injunction Act barred federal jurisdiction over DMA’s action. We reverse.

FACTS

Plaintiff-appellant DMA is a trade association whose members are engaged in direct mail advertising and marketing of products. DMA states that a majority of its members are mail order houses located outside of California that accept orders for products by mail or telephone and ship the products to…

2Cases cited20 opinions

  1. Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
  2. Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
  3. National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
  4. Edward Ashton v. Kenneth CoryCourt of Appeals for the Ninth Circuit · 1986
  5. National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977

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3Cited by7 opinions

  1. May Trucking Company v. Oregon Department of TransportationCourt of Appeals for the Ninth Circuit · 2004
  2. Lowe v. Washoe CountyCourt of Appeals for the Ninth Circuit · 2010
  3. Amazon. Com LLC v. LayDistrict Court, W.D. Washington · 2010
  4. Direct Marketing Association, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1990
  5. United States Satellite Broadcasting Co. v. LynchDistrict Court, E.D. California · 1999

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