Changes

The Tax Injunction Act, 28 USCS § 1341, is an often-used withdrawal of jurisdiction from [[federal court]]s:

The '''Tax Injunction Act''', 28 USCS § 1341, is an often-used withdrawal of jurisdiction from [[federal court]]s:

: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.

: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.

Over 900 [[federal court]] decisions have cited this Act.  But two Court of Appeals have rejected the argument that an injunction to require the collection of additional taxes would violate the Tax Injunction Act, 28 U.S.C. § 1341.  ''See'' ''Jenkins v. Missouri'', 855 F.2d 1295, 1315 (8th Cir. 1988), ''modified on other grounds'', 495 U.S. 33 (1990); ''Appling County v. Municipal Electric Authority of Georgia'', 621 F. 2d 1301, 1304 (5th Cir.), ''cert. denied'', 449 U.S. 1015 (1980).

Over 900 [[federal court]] decisions have cited this Act.  But two Court of Appeals have rejected the argument that an injunction to require the collection of additional taxes would violate the Tax Injunction Act, 28 U.S.C. § 1341.  ''See'' ''Jenkins v. Missouri'', 855 F.2d 1295, 1315 (8th Cir. 1988), ''modified on other grounds'', 495 U.S. 33 (1990); ''Appling County v. Municipal Electric Authority of Georgia'', 621 F. 2d 1301, 1304 (5th Cir.), ''cert. denied'', 449 U.S. 1015 (1980).

[[category:jurisdiction]]

[[Category:Jurisdiction]]