United States Ninth Circuit

Plaintiff's claim, alleging that the International Fuel Tax Agreement precludes Oregon's collection of certain fuel taxes, is dismissed where the Tax Injunction Act deprives the court of subject matter jurisdiction to hear the claim.

Appellate Information

• Decided 11/12/2004
• Published 11/12/2004

Judges

• GRABER, Circuit Judge., Before:  GRABER, GOULD, and BERZON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Gordon T. Carey, Jr., Attorney, Portland, OR, for the appellant.


• For Appellees:
  
• Jas. Jeffrey Adams, Assistant Attorney General, Salem, OR, for the appellee.