United States Sixth Circuit

In an Equal Protection, Commerce Clause, and Supremacy Clause constitutional challenge to Tennessee's statutory scheme for classifying real and personal property for purposes of ad valorem tax assessment, dismissal of plaintiff's complaint is affirmed where the district court lacked subject matter jurisdiction because the Tax Injunction Act and comity principles prohibit it from issuing an injunction enjoining the collection of state taxes.

Appellate Information

• Decided 01/09/2007
• Published 01/09/2007

Judges

• Before MOORE and CLAY, Circuit Judges;  BELL, Chief District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Ron L. Quigley, Davis, Matthews & Quigley, Atlanta, Georgia, for Appellant.  Charles L. Lewis, Office of the Attorney General, Nashville, Tennessee, for Appellees.   ON BRIEF:  Ron L. Quigley, Davis, Matthews & Quigley, Atlanta, Georgia, for Appellant.  Charles L. Lewis, Office of the Attorney General, Nashville, Tennessee, for Appellees.