Sunderland Properties, Inc. v. County of Berks, Pa.

OPINION AND ORDER

VAN ANTWERPEN, District Judge.

The defendants in the captioned matter have filed a motion to dismiss for lack of jurisdiction, pursuant to Fed.R.Civ.P. 12(b)(1). 1 The defendants argue that the court should dismiss the plaintiffs’ complaint with prejudice because of the Tax Injunction Act of 1937, because of the doctrine of comity, and because various doctrines of abstention should apply. A hearing on the defendants’ motion was held by the court in Easton, Pennsylvania on August 31, 1990. After reading the motions and briefs of the parties and after listening to oral argument…