| 25-386 |
Vonn Capel, et al. v. Pasco County, Florida, et al. |
Eleventh Circuit |
2025-10-02 |
Denied |
Response Waived |
ad-valorem-taxation comity constitutional-injury federal-review property-rights tax-injunction-act |
Whether the Tax Injunction Act and comity foreclose federal review of the regulatory scheme, when no "plain, speedy, efficient remedy exists" to prote… |
| 24-313 |
Christine A. Arakelian v. City of Falls Church, Virginia, et al. |
Virginia |
2024-09-19 |
Denied |
Response Waived |
14th-amendment comity-doctrine due-process jurisdictional-challenge section-1983 tax-injunction-act |
1. Did the Supreme Court of Virginia err as a matter of federal, constitutional law by dismissing Petitioner's appeal for failure "to timely file the … |
| 23-1139 |
John F. Gallagher v. Northampton County Revenue Appeals Board, et al. |
Third Circuit |
2024-04-19 |
Denied |
Response Waived |
14th-amendment 4th-amendment 8th-amendment comity constitutional-claims federal-jurisdiction property-tax subject-matter-jurisdiction takings-clause tax-injunction-act |
Whether original federal subject matter jurisdiction under 28 U.S.C. §1331 is not barred by the Tax Injunction Act or the doctrine of comity with rega… |
| 22-1076 |
Online Merchants Guild v. Nicolas Maduros, Director, California Department of Tax and Free Administration |
Ninth Circuit |
2023-05-05 |
Denied |
Response Waived |
cic-services-llc-v-internal-revenue-service comity-doctrine direct-marketing-association-v-brohl federal-jurisdiction information-demands online-merchants putative-taxpayer state-tax-demands tax-injunction-act third-party |
1. The text of the Tax Injunction Act only prevents federal courts from hearing claims that would enjoin the "assessment, levy, or collection" of stat… |
| 21-1258 |
Glenn Hegar, Comptroller of Public Accounts of the State of Texas, in His Official Capacity v. Texas Entertainment Association, Inc. |
Fifth Circuit |
2022-03-16 |
Denied |
Amici (4) |
circuit-split jurisdictional-statute public-revenue regulatory-fee revenue-measure sovereign-prerogative sovereign-prerogatives tax-injunction-act uniform-application |
The question presented is whether, under the TIA, a state revenue measure is a tax if it raises public revenue, notwithstanding a regulatory purpose, … |
| 20-1611 |
Healthcare Distribution Alliance, et al. v. Letitia James, Attorney General of New York, et al. |
Second Circuit |
2021-05-19 |
Denied |
Amici (2) |
circuit-split federal-courts fees-vs-taxes opioid-stewardship-act public-benefit regulatory-fee state-law state-tax tax-injunction-act |
The Tax Injunction Act (TIA) forbids federal courts from enjoining "the assessment, levy or collection of any tax under State law" when state-court re… |
| 20-357 |
Fritz Kaegi v. A.F. Moore & Associates, Inc., et al. |
Seventh Circuit |
2020-09-18 |
Denied |
Amici (1) |
comity comity-doctrine equal-protection federal-courts federal-jurisdiction property-tax state-courts state-jurisdiction tax-injunction-act |
This Court previously examined Illinois' property tax objection system and declared it a plain, speedy, and efficient process for taxpayers to obtain … |
| 20-316 |
Maria Pappas, Cook County Treasurer, et al. v. A.F. Moore & Associates, Inc., et al. |
Seventh Circuit |
2020-09-10 |
Denied |
Amici (1) |
civil-rights comity-doctrine due-process equal-protection real-estate real-estate-assessment tax-assessment tax-injunction-act tax-refund |
1. Whether the Equal Protection Clause mandates that a real estate taxpayer seeking a refund based on an over assessment of real property be able to c… |