Legal Opinion
Luzerne County Convention Center Authority v. Township of Wilkes-Barre
District Court, M.D. Pennsylvania
Decided December 27, 1999No. 3:99-cv-02195PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
MUNLEY, District Judge.
Before the court for consideration is the defendant’s notice of removal. The plaintiff is the Luzerne County Convention Center Authority, and the defendant is the Township of Wilkes-Barre. After a review of the matter, we find that the Tax Injunction Act, 28 U.S.C. § 1341, divests us of jurisdiction to entertain this matter.
Background
On January 25, 1999, the defendant passed an ordinance imposing a five percent (5%) amusement tax “on the privilege of attending or engaging in amusements, including every form of entertainment, diversion, sports, recreation or…
2Cases cited7 opinions
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
- Meritcare Incorporated Meritcare Ventures, Inc. Quinlan Medical, Inc. v. St. Paul Mercury Insurance CompanyCourt of Appeals for the Third Circuit · 1999
- Joseph C. Balazik Edith C. Balazik David Bedard Judith L. Bedard Donald F. Fricchione, M.D. Maria Claudia Fricchione Joseph F. Salzinger Douglas G. Ricker Christine L. Ricker, on Behalf of Themselves and All Owners of Real Property That Was Constructed or Rehabilitated in the Townships Since July 1, 1983 v. County of Dauphin Dauphin County Board of Assessment Appeals Derry Township Lower Paxton Township Lower Swatara Township Susquehanna Township Swatara Township Central Dauphin School District Derry Township School District Lower Dauphin School District Middletown Area School District Steelton-Highspire School District Susquehanna School District, the Honorable William W. Caldwell, Nominal Swatara Township, Joseph C. Balazik Edith C. Balazik David Bedard Judith L. Bedard Donald F. Fricchione, M.D. Maria Claudia Fricchione Joseph F. Salzinger Douglas G. Ricker Christine L. Ricker, on Behalf of Themselves and All Owners of Real Property That Was Constructed or Rehabilitated in the Townships Since July 1, 1983 v. County of Dauphin Dauphin County Board of Assessment Appeals Derry Township Lower Paxton Township Lower Swatara Township Susquehanna Township Swatara Township Central Dauphin School District Derry Township School District Lower Dauphin School District Middletown Area School District Steelton-Highspire School District Susquehanna School District, Swatara TownshipCourt of Appeals for the Third Circuit · 1995
- Upp v. Mellon Bank, N. ASupreme Court of the United States · 1993
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3Cited by1 opinion
- In Re VenutoUnited States Bankruptcy Court, E.D. Pennsylvania · 2006