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Hibbs v. Winn

Docket No.: 02-1809
Certiorari Granted: Sep 30 2003
Argued: January 20, 2004
Decided: June 14, 2004

Topics:

28 U.S.C. 1341, Federalism, Natural Resources, Anti-Injunction Act, Article I, Bill of Rights, Civil Rights Act, Commerce Clause, Double Jeopardy, Due Process, EPA, Establishment Clause, Fifth Amendment, Internal Revenue Code, Necessary and Proper, Tenth Amendment, Treaty Clause, equitable relief, habeas, judicial review, public schools, racial segregation, stare decisis

PartyNames: J. Elliott Hibbs, Director, Arizona Department of Revenue v. Kathleen M. Winn, et al.
Petitioner: J. Elliott Hibbs, Director, Arizona Department of Revenue
Respondent: Kathleen M. Winn, et al.

Court Below: United States Court of Appeals for the Ninth Circuit
Citation: CA 9, 307 F.3d 1011 QUESTION PRESENTED Did the Ninth Circuit err in holding, in conflict with the First, Sixth, andEleventh Circuits, that the Tax Inju nction Act, 28 U.S.C. § 1341, and principles of comity that traditionally restrain federal judicial interferencewith state tax systems do not require di strict courts to dismiss constitutional challenges to state tax credits that directly impact the administration of a State's tax system?
Supreme Court Docket

J. Elliott Hibbs, Director, Arizona Department of Revenue
v.
Kathleen M. Winn, et al.
542 U.S. 88 (2004)
Question:

Do the federal Tax Injunction Act and comity principles require federal district courts to dismiss (for lack of jurisdiction) constitutional challenges to state tax credits that directly affect a state's tax system?

Note:

. CA 9, 307 F.3d 1011 QUESTION PRESENTED Did the Ninth Circuit err in holding, in conflict with the First, Sixth, andEleventh Circuits, that the Tax Inju nction Act, 28 U.S.C. § 1341, and principles of comity that traditionally restrain federal judicial interferencewith state tax systems do not require di strict courts to dismiss constitutional challenges to state tax credits that directly impact the administration of a State's tax system? CERT. GRANTED: 9/30/03

Hibbs v. Winn
ORAL ARGUMENT

January 20, 2004

Holding: affirmed
Decision: Decision: 5 votes for Winn, 4 vote(s) against
Vote: 5-4
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