Legal Opinion
Lamar Co., LLC v. Unified Government of Wyandotte county/dansas City, Ks
District Court, D. Kansas
Decided March 4, 2004No. 03-2213-JWLPublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM & ORDER
LUNGSTRUM, District Judge.
This action arises out of the Unified Government of Wyandotte County/Kansas City, Kansas’ (“Unified Government”) decision to adopt an occupation tax on outdoor advertising services, i.e. billboards. In their complaint, plaintiffs allege that the tax violates numerous protections afforded by the United States and Kansas constitutions and that state law preempts the tax. In its answer to the complaint, the defendant alleges that the Tax Injunction Act (the “TIA”), 28 U.S.C. § 1341, precludes this court from exercising subject matter jurisdiction over…
2Cases cited13 opinions
- New York State Conference of Blue Cross & Blue Shield Plans v. Travelers InsuranceSupreme Court of the United States · 1995
- Home Builders Ass'n of Mississippi, Inc. v. City of MadisonCourt of Appeals for the Fifth Circuit · 1998
- Penteco Corporation Limited Partnership--1985a, an Oklahoma Limited Partnership v. Union Gas System, Inc., a Kansas CorporationCourt of Appeals for the Tenth Circuit · 1991
- San Juan Cellular Telephone Company, Etc. v. Public Service Commission of Puerto RicoCourt of Appeals for the First Circuit · 1992
- Marcus v. Kansas, Department of RevenueCourt of Appeals for the Tenth Circuit · 1999
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rodrock Homes of Johnson County, LLC v. Olathe, Kansas, City ofDistrict Court, D. Kansas · 2025