Dormescar v. Holder

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that because “taxpayers are not attempting to avoid paying state taxes,” it followed that “these cases do not raise the specter of federal courts reducing the flow of money into state coffers—the evil that the [Tax Injunction Act] was intended to eradicate.”
• explaining that the TIA is targeted at “the prevention of a particular evil; namely, using federal courts as a vehicle to bring suits challenging the validity or amount of a particular tax assessed against an individual person or entity.”
• service by publication and posting constitutionally insufficient after, without more, one attempt at service by certified mail returned notice “unclaimed”
• service by publication and posting constitutionally insufficient after, without more, one attempt at service by certified mail returned notice “unclaimed”
• “The reasoning of Hibbs guides our interpretation of the TIA
• Second Circuit holding that the \collection” of taxes was not at issue where \[n]one of the plaintiffs dispute[d] the authority of the governmental body to collect the taxes due.... Neither d[id] they contest the assessments of their property, or the amount of taxes claimed due”

Source: CourtListener parenthetical corpus (CC0).