United States Fourth Circuit

In a suit challenging defendant's collection of $23 in sales tax on the sale of medical records, under the Tax Injunction Act (TIA), the district court's dismissal is vacated and the case remanded back to state court where the TIA and the related principle of federal-state comity operate to deprives this court of jurisdiction.

Appellate Information

• Published 2017/01/24

Judges

• WILKINSON

Court

• United States Fourth Circuit

Counsel