United States Sixth Circuit

In a suit claiming that Ohio's tax scheme for natural gas distributors violates the Commerce and Equal Protection Clauses, dismissal for lack of subject matter jurisdiction is reversed and remanded where the district court's conclusion that general principles of comity and federalism barred plaintiffs' suit was incorrect since the success of plaintiffs' claims would not significantly intrude upon traditional matters of state taxation in Ohio.

Appellate Information

• Argued 12/10/2008
• Decided 02/04/2009
• Published 02/04/2009

Judges

• Before MARTIN and McKEAGUE, Circuit Judges;  COLLIER, Chief District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Stephen C. Fitch, Chester, Willcox & Saxbe, Columbus, Ohio, for Appellants.  Barton A. Hubbard, Office of the Ohio Attorney General, Columbus, Ohio, for Appellee.   ON BRIEF:  Stephen C. Fitch, Gerhardt A. Gosnell II, Chester, Willcox & Saxbe, Columbus, Ohio, for Appellants.  Barton A. Hubbard, Office of the Ohio Attorney General, Columbus, Ohio, for Appellee.