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FAIR ASSESSMENT IN REAL ESTATE ASSN. v. McNARY

No. 80-427.

454 U.S. 100 (1981)

102 S.Ct. 177

70 L.Ed.2d 271

FAIR ASSESSMENT IN REAL ESTATE ASSOCIATION, INC., ET AL. v. McNARY ET AL.

Supreme Court of United States.

Decided December 1, 1981

Attorney(s) appearing for the Case

David J. Newburger argued the cause for petitioners. With him on the briefs were Susan Spiegel, Steve Vossmeyer, and James P. Gamble.

Thomas W. Wehrle argued the cause for respondents. With him on the brief for respondents McNary et al. was Andrew J. Minardi. John Ashcroft and Michael L. Boicourt filed a brief for respondents Williams et al.*

JUSTICE REHNQUIST delivered the opinion of the Court.

In this action we are required to reconcile two somewhat intermittent and conflicting lines of authority as to whether a damages action may be brought under 42 U. S. C. § 1983 to redress the allegedly unconstitutional administration of a state tax system. The United States District Court for the Eastern District of Missouri held that such suits were barred by both 28 U. S. C. § 1341 (Tax Injunction Act...

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