United States Sixth Circuit

Due process challenge to the forfeiture provisions of the Tobacco Products Tax Act was properly dismissed under the comity doctrine, which prohibits taxpayers from asserting section 1983 actions against the validity of state tax systems in the lower federal courts. Plaintiff's state remedies are plain, adequate and complete.

Appellate Information

• Argued 12/09/2003
• Decided 04/19/2004
• Published 04/19/2004

Judges

• Before BOGGS, Chief Judge;  and BATCHELDER and SUTTON, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Scott M. Moore (argued and briefed), Moore International Law Offices, San Francisco, CA, for Plaintiff-Appellant.


• For Appellees:
  
• Daniel M. Levy (argued and briefed), Office of the Attorney General of Michigan, Detroit, MI, for Defendants-Appellees.