Legal Opinion
Hay v. Indiana State Board of Tax Commissioners
District Court, N.D. Indiana
Decided December 20, 2001No. CIV.3:01cv583ASPublished
1Opinion of the Court
MEMORANDUM AND ORDER
ALLEN SHARP, District Judge.
This matter is before the court on the Defendants’ motion to dismiss pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure. The Plaintiffs assert that jurisdiction is properly asserted over this action pursuant to 42 U.S.C. § 1983 and 28 U.S.C. § 1331. For the following reasons the court finds that subject matter jurisdiction over this matter is lacking pursuant to 28 U.S.C. § 1341. Therefore the Defendants’ motion to dismiss is now GRANTED.
I. BRIEF BACKGROUND
The Plaintiffs in this matter include various taxpayers who own real estate…
2Cases cited23 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Hattie Dixon v. Larry G. Massanari, Acting Commissioner of the Social Security AdministrationCourt of Appeals for the Seventh Circuit · 2001
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
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