Legal Opinion
Richards v. Jefferson County
District Court, N.D. Alabama
Decided April 15, 1992No. Civ. A. 91-AN-1953-SPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ALBRITTON, District Judge.
This cause is now before the court on the motion to dismiss, filed by defendant, Jefferson County, on September 11, 1991. The motion is made under Rule 12(b)(1), Fed.R.Civ.P., alleging that this court lacks subject matter jurisdiction.
In this case the court is faced with the issue of whether the Tax Injunction Act, 28 U.S.C. § 1341, bars a federal court from hearing taxpayers’ claims that the Jefferson County Occupational Privilege Tax (“occupational tax”) violates the Equal Protection and Due Process Clauses of the United States…
2Cases cited11 opinions
- Hishon v. King & SpaldingSupreme Court of the United States · 1984
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- James Wright v. Lanson Newsome, WardenCourt of Appeals for the Eleventh Circuit · 1986
- Colonial Pipeline Company, and Other Persons Similarly Situated v. Marcus E. Collins, Sr.Court of Appeals for the Eleventh Circuit · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Richards v. Jefferson CountySupreme Court of the United States · 1996
- Jefferson County v. AckerCourt of Appeals for the Eleventh Circuit · 1998
- Jefferson County, a Political Subdivision of the State of Alabama v. William M. Acker, Jr., Jefferson County, a Political Subdivision of the State of Alabama v. U.W. ClemonCourt of Appeals for the Eleventh Circuit · 1998
- Johnsen v. CollinsDistrict Court, S.D. Georgia · 1994
- Richards v. Jefferson County, AlCourt of Appeals for the Eleventh Circuit · 1992
3 more not listed; retrieve them via the Exa API.