United States Seventh Circuit

In an action seeking a declaratory judgment that plaintiff's leasehold interest in two parcels of land located on the Scott Air Force Base was not subject to the property tax which the county assessed, dismissal is affirmed where a plain, speedy remedy was available to plaintiff in state court, and the Tax Injunction Act therefore applied to divest the district court of subject-matter jurisdiction.

Appellate Information

• Decided 11/14/2008
• Published 11/14/2008

Judges

• MANION, Circuit Judge., Before RIPPLE, MANION, and SYKES, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Joseph B. McDonnell, Attorney, Greensfelder, Hemker & Gale, Swansea, IL, Michael J. Wynne, Attorney (argued), Reed Smith LLP, Chicago, IL, for Plaintiff-Appellant.


• For Appellees:
  
• Ellen G. Berkshire, Gregory J. Lafakis, Attorney (argued), Liston & Lafakis, Chicago, IL, for Defendant-Appellee.