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ARCHER DANIELS MIDLAND v. McNAMARA

Civ. A. No. 81-698-B.

544 F.Supp. 99 (1982)

ARCHER DANIELS MIDLAND v. Shirley McNAMARA, Secretary Louisiana Department of Revenue and Taxation.

United States District Court, M. D. Louisiana.

July 26, 1982.

Attorney(s) appearing for the Case

Herschel L. Abbott, Jr., Edward H. Bergin, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, La., for plaintiff.

Howard M. Romaine, Dept. of Revenue and Taxation, State of La., Baton Rouge, La., for defendant.

POLOZOLA, District Judge:

This case involves a question as to the constitutionality of Louisiana's gasohol statutes which are incorporated in Title 47, Sections 305.28, 714.1 and 802.1 of the Louisiana Revised Statutes. For reasons which follow, the Court finds that 28 U.S.C. § 1341, commonly referred to as the "Tax Injunction Act" acts as a complete barrier to the Court's jurisdiction in this case even though federal questions, including constitutional questions...

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