Priest, Larry

How courts have described this case

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

• holding that the Anti-Injunction Act does not apply “to actions brought by aggrieved parties for whom [Congress] has not provided an alternative remedy.”
• holding that the Anti-Injunction Act does not apply \to actions brought by aggrieved parties for whom [Congress] has not provided an alternative remedy.\
• holding that “Congress did not intend the Act to apply to actions brought by aggrieved parties for whom it has not provided an alternative remedy.”
• concluding that the AIA did not block South Carolina’s suit challenging a federal tax on state bonds on Tenth Amendment grounds because there was no other way to bring that claim
• recognizing an exception where “Congress has not provided the plaintiff with an alternative legal way to challenge the validity of a tax.”
• implying that a taxpayer can litigate issues subordinate to 12 Appellate Case: 24-4094 Document: 48-1 Date Filed: 12/22/2025 Page: 13 tax deficiency in a refund suit

Source: CourtListener parenthetical corpus (CC0).