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Jefferson County v. Acker

Docket No.: 98-10
Argued: March 29, 1999
Decided: June 21, 1999

Topics:

4 U.S.C. 111, Economic Activity, Judicial Power, State Tax, Civil Procedure, Comity, Article I, Due Process, Fourteenth Amendment, Supremacy Clause, equitable relief, qualified immunity

Petitioner: Jefferson County
Respondent: Acker

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT
Citation: 137 F.3d 1314
Lower Court Decision
Supreme Court Docket


527 U.S. 423 (1999)
Question:

May Jefferson County impose a "license or privilege tax" upon two U.S. District Judges? Was the dispute properly transferred to the federal district court under the federal officer removal statute? Does the Tax Injunction Act deprive the district court of jurisdiction to adjudicate the matter?

Jefferson County v. Acker
ORAL ARGUMENT

March 29, 1999

Holding: reversed and remanded
Decision: Decision: 7 votes for Jefferson County, 2 vote(s) against
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