United States First Circuit

Where aggrieved local taxpayers wished to assert claims against municipal tax collectors in federal court, comity interests prevailed and court would not exercise jurisdiction over claims.

Appellate Information

• Decided 02/19/2002
• Published 02/19/2002

Judges

• LYNCH, Circuit Judge., Before TORRUELLA, LYNCH, and LIPEZ, Circuit Judges.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Thomas W. Kelly for appellants.


• For Appellees:
  
• Marc DeSisto with whom Kathleen M. Powers was on brief for appellees Michael D. Mallinoff, Joel Johnson, David B. Okun, John Day, Audrey Cornell, George Cross, Pamela J. Fontaine, Jane A. Steere, Frances Shocket, Claudette A. Paine, William A. Hanlon, David L. Krugman, Henrietta T. Delaga, Carolyn A. Joaquin, Doris M. Yeaw, Janette H. Hopkins, Dorothy E. Caldwell, Kenneth L. Richardson Jr., Robert E. Gordon, Diane Larisa, Dennis Finlay, Maryann Packer, Nancy Mello, Kathleen A. Raposa, Carol A. Touzin, John Mainville, Bruce Young, and the towns and cities of Barrington, Bristol, Central Falls, Coventry, Cumberland, Exeter, Foster, Glocester, Jamestown, Lincoln, Middletown, Narragansett, North Smithfield, West Warwick, Scituate, Charlestown, Johnston, Pawtucket, Portsmouth, Smithfield, South Kingstown, Tiverton, Warren, Woonsocket, and Burrillville, Rhode Island., Mark W. Freel with whom Annemarie M. Carney and Edwards & Angell, LLP were on brief for appellees Transamerica Corporation, James Houghton, Mark Williams, and Beni Osuna.