Logal v. Miller

OPINION AND ORDER

SIMON, District Judge.

Plaintiffs are residents of Crown Point, Indiana, and they brought this action against Defendant Kenneth L. Miller, Commissioner of the Indiana Department of Revenue. The Plaintiffs request that the Court issue a declaration that they have fully paid the inheritance tax due on the estate of decedent Doris B. Logal.

This case is before the Court on a Motion to Dismiss filed by the Defendant. Because the Tax Injunction Act strips the Court of jurisdiction, the Defendant’s Motion to Dismiss is Granted.

I. BACKGROUND

Plaintiff Rodney Logal (“Logal”) asserts…