Legal Opinion
United Gas Pipe Line Company v. Arvis E. Whitman, Sheriff and Ex-Officio Tax Collector, Bienville Parish, Louisiana
Court of Appeals for the Fifth Circuit
Decided May 21, 1979No. 78-2089PublishedCited by 53 opinions
1Opinion of the Court
CHARLES CLARK, Circuit Judge:
The issue on this appeal is whether a federal district court has jurisdiction to hear a suit for the refund of state taxes when a state statute provides that tax refund actions may be maintained in either state or federal courts. We hold that the Tax Injunction Act of 1937, 28 U.S.C. § 1341, bars district court jurisdiction over state refund suits, and that the bar applies even though the state itself has consented to the maintenance of refund suits in a federal forum.
I
The appellant, United Gas Pipe Line Company (“United”), is an interstate pipeline company that…
2Cases cited28 opinions
- Ex Parte McCardleSupreme Court of the United States · 1869
- Perez v. LedesmaSupreme Court of the United States · 1971
- Bull v. United StatesSupreme Court of the United States · 1935
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Parden v. Terminal Railway of Alabama State Docks DepartmentSupreme Court of the United States · 1964
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3Cited by53 opinions
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- Cristina Galeas Castaneda v. Immigration & Naturalization ServiceCourt of Appeals for the Tenth Circuit · 1994
- The Miami Herald Publishing Co., Cross v. City of Hallandale, Cross-AppelleesCourt of Appeals for the Eleventh Circuit · 1984
- David E. MURPHY, Plaintiff-Appellee, v. UNCLE BEN’S, INC., Defendant-AppellantCourt of Appeals for the Fifth Circuit · 1999
- Dewitt Dillon, Cross-Appellants v. The State of Montana, Cross-AppelleesCourt of Appeals for the Ninth Circuit · 1980
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