Northern Telecom, Inc. v. Taylor

OPINION

BEN H. CANTRELL, Special Justice.

This is an action by a taxpayer against the State Commissioner of Revenue and the Attorney General. The taxpayer seeks a declaratory judgment that the commissioner was authorized to refund the taxes in question or, in the alternative, that the commissioner’s refusal to consider the refund deprives the plaintiff of its rights under 42 U.S.C. § 1983.

The chancellor granted the state’s motion to dismiss on the grounds that the court lacked subject matter jurisdiction over the declaratory judgment action and that the § 1983 claim was barred by the doctrine…