Making A Federal Case Out Of State Taxes

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The U.S. Supreme Court will have an opportunity to clarify the circumstances under which state taxes may be challenged in federal court. On July 1, 2014, the Supreme Court granted certiorari in Direct Marketing Association v. Brohl. Direct Marketing addresses the scope of the Tax Injunction Act, a law that limits federal court jurisdiction over state tax cases. The TIA provides that:

The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under state law where a plain, speedy and efficient remedy may be had in the courts of such state.

Article originally published in Law360 - August 26, 2014.

Please see full article below for more information.

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Published In: Civil Procedure Updates, Civil Remedies Updates, Conflict of Laws Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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