MEMORANDUM OPINION AND JUDGMENT
SETH, Circuit Judge.
This action was brought by several residents of El Paso, Texas, as members of a class, seeking to enjoin the allegedly unconstitutional collection of New Mexico State income tax. All of the plaintiffs work at the White Sands Missile Range, a federal enclave located in New Mexico. Although plaintiffs reside in Texas and work in the exclusively federal complex at White Sands, they have been subjected to...
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