Frankfort Oil Co. v. Heyser

How courts have described this case

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

• court thoroughly reviews propriety of applying the principle of comity to state tax questions, even where Tax Injunction Act may not apply
• comity barred federal declaratory action claiming that Kentucky tax authorities violated equal protection by systematically underassessing property in the form of coal, oil, and gas interests
• comity barred federal declaratory action claiming that Kentucky tax authorities violated equal protection by systemat ically underassessing property in the form of coal, oil, and gas interests

Source: CourtListener parenthetical corpus (CC0).