United States Second Circuit

In an action appealing a decision enjoining the N.Y. State Department of Taxation from imposing penalties under N.Y. Tax Law section 481(1)(b)(i) on the ground that collection of the penalties from Plaintiffs would violate the Double Jeopardy Clause of the Fifth Amendment, the District Court judgment is reversed where: 1) the comity doctrine does not prohibit a federal court from denying relief on the merits because such a judgment does not interfere with state tax administration; and 2) section 481(1)(b)(i) is a civil penalty rather than a criminal punishment and therefore does not implicate the Double Jeopardy Clause.

Appellate Information

• Decided 08/12/2013
• Published 08/12/2013

Judges

• Leval

Court

• United States Second Circuit

Counsel