Legal Opinion
Jerron West, Inc. v. California State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided December 8, 1997No. 96-17209PublishedCited by 20 opinions
1Opinion of the Court
ALARCON, Senior Circuit Judge.
Plaintiffs-appellants Jerry A. Hettinger, Ronald Smith, and Jerron West, Inc. (“the Corporation”) (collectively, “the Taxpayers”) appeal the district court’s dismissal for lack of jurisdiction of their 42 U.S.C. § 1983 action seeking to enjoin the California State Board of Equalization (“Board”) from conducting administrative tax collection proceedings against them for the assessment and collection of state sales tax. We affirm the district court’s dismissal because we hold that the Tax Injunction Act, 28 U.S.C. § 1341, divests the federal courts of jurisdiction…
2Cases cited18 opinions
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Tully v. Griffin, Inc.Supreme Court of the United States · 1976
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gilbert Hyatt v. Betty YeeCourt of Appeals for the Ninth Circuit · 2017
- Natural Resources Defense Council v. County of Los AngelesCourt of Appeals for the Ninth Circuit · 2016
- Big Sandy Rancheria Enters. v. Rob BontaCourt of Appeals for the Ninth Circuit · 2021
- 97 Cal. Daily Op. Serv. 9140, 98 Daily Journal D.A.R. 1066 Jerron West, Inc., a California Corporation, Dba/j. Hettinger Interiors Jerry Hettinger, Individually Ronald Smith v. State of California State Board of Equalization Board of Equalization of California, State of California State Board of Equalization Members Johan Klehs Dean Andal Ernest J. Dronenburg, Jr. Brad Sherman Kathleen Connell, State Controller and Does 1 Through 25, InclusiveCourt of Appeals for the Ninth Circuit · 1998
- Lavis v. BaylessDistrict Court, D. Arizona · 2001
15 more not listed; retrieve them via the Exa API.