Jerome J. Wells v. James E. Malloy, Commissioner of Motor Vehicles of the State of Vermont

How courts have described this case

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

• observing that “§ 1341 has been held to be inapplicable to efforts to require collection of additional taxes, as opposed to efforts to inhibit the collection of taxes”
• rejecting as overbroad an interpretation of tax collection that would include “anything that a state has determined to be a likely method of securing payment”
• “[In enacting the TIA] Congress was thinking of cases where taxpayers were repeatedly using the federal courts to raise questions of state or federal law going to the validity of the particular taxes imposed upon them.”
• “Congress was thinking of cases where taxpayers were repeatedly using the federal courts to raise questions of state or federal law going to the validity of the particular taxes imposed upon them”

Source: CourtListener parenthetical corpus (CC0).