In Re: for Objections & Exceptions to Upset Sale ~ Appeal of: M. Abreu

How courts have described this case

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

• holding that Tax Injunction Act prohibits federal declaratory as well as injunctive relief in state tax matters
• holding that Tax Injunction Act prohibits federal declaratory as well as injunctive relief in state tax matters
• holding that the TIA “prohibits a district court from issuing a declaratory judgment holding state tax laws unconstitutional”
• holding that the Tax Injunction Act “prohibits declaratory as well as injunctive re- lief” and noting that “there is little practical difference be- tween injunctive and declaratory relief”
• holding that state remedy will be sufficient if it provides the taxpayer with a full hearing and judicial determination at which the taxpayer may raise any and all constitutional objections
• holding that the Tax Injunction Act prohibits both declaratory and injunctive relief because declaratory relief “may in every practical sense operate to suspend collection of state taxes until the litigation has ended” (emphasis added)

Source: CourtListener parenthetical corpus (CC0).