United States Eighth Circuit

In an action seeking relief in a tax dispute with the government, district court's dismissal for lack of subject matter jurisdiction is affirmed where defendant brought the suit suit for the purpose of restraining the assessment or collection of a tax, and thus the Anti-Injunction Act applied and deprived the court of jurisdiction.

Appellate Information

• Decided 08/11/2009
• Published 08/11/2009

Judges

• COLLOTON, Circuit Judge., Before WOLLMAN, BRIGHT, and COLLOTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Daniel W. Schermer, argued, Minneapolis, MN, for appellant.


• For Appellees:
  
• Teresa E. McLaughlin, argued, Gretchen M. Wolfinger, USDOJ-Tax Division, Washington, DC, for appellee.