Kerns v. Dukes

OPINION OF THE COURT

POLLAK, District Judge:

This appeal presents the question whether a suit in the District Court for the District of Delaware brought by certain Delaware property owners challenging assessments charged to them to provide for an expanded sewer system is barred either by the Tax Injunction Act, 28 U.S.C. § 1341 — which provides that “[t]he district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where á plain, speedy and efficient remedy may be had in the courts of such State” — or by principles of comity. Because we…