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- Title
Federal Courts and State Taxes: Select Jurisdictional Issues: Standing and Comity.
- Authors
TATAROWICZ, PHILIP M.; NOLAN, WILLIAM G.
- Abstract
The article focuses on the jurisdictional issues related to application of doctrines of standing and comity under the provisions of the U.S. Tax Injunction Act. It focuses on judgments of the two U.S. Supreme Court cases DaimlerChrysler Corp. v. Cuno and Levin v. Commerce Energy, Inc. which discusses the problems faced by lawyers of the U.S. federal courts in doctrinal use of standing and comity. It suggests jurisdictional remedies for litigants to redress the above mentioned hurdles.
- Subjects
TAXPAYER standing doctrine (Law); COMITY of nations; UNITED States. Supreme Court; DAIMLERCHRYSLER Corp. v. Cuno (Supreme Court case); COMMERCE Energy Inc.; FEDERAL court decisions; LEGAL remedies; ACTIONS &; defenses (Law)
- Publication
Tax Lawyer, 2012, Vol 65, Issue 4, p763
- ISSN
0040-005X
- Publication type
Article