In re Micolo

How courts have described this case

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

• “[A] tax might be so totally punitive in purpose and effect that, since nomenclature is unimportant, it should be classified as a fine rather than a tax.”
• “The casino tax goes to subsidize racetracks.... It is ... an example of a state’s taking money from one group of firms and giving it to another group.... ”
• “[T]he duty of federal courts to cede litigation seeking to enjoin state tax statutes to the state courts (a ‘duty of comity’ — that is, of respect for another sovereign) extends beyond the limits of the Tax Injunction Act.”
• “We do not agree with that decision.”
• “‘[S]in taxes’ are real taxes . . . We mustn’t write transfer payments and behavior‐ shaping taxes out of the Tax Injunction Act just because it is easier with such taxes to identify winners and losers. The Act would have a very limited reach if we did that.”

Source: CourtListener parenthetical corpus (CC0).