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MASON AND DIXON LINES, INC. v. EAGERTON

Civ. A. No. 81-148-N.

555 F.Supp. 434 (1982)

The MASON AND DIXON LINES, INCORPORATED, Plaintiff, v. Ralph P. EAGERTON, Jr., as Commissioner of the Alabama State Department of Revenue, Defendant.

United States District Court, M.D. Alabama, N.D.

On the Merits December 15, 1982.

Attorney(s) appearing for the Case

Capell, Howard, Knabe & Cobbs, L. Lister Hill and Shapard D. Ashley, Montgomery, Ala., for plaintiff.

Charles A. Graddick, Atty. Gen. of Ala., Herbert I. Burson, Jr., Chief Counsel, Dept. of Revenue, John H. Burgess,* Asst. Counsel, Dept. of Revenue, Montgomery, Ala., for defendant.

MEMORANDUM OPINION

HOBBS, District Judge.

This is an action for declaratory and injunctive relief pursuant to 28 U.S.C. §§ 2201 and 2202. Plaintiff bases jurisdiction in this Court on the grant of general federal question jurisdiction, 28 U.S.C. § 1331, and federal commerce clause jurisdiction, 28 U.S.C. § 1337. On February 12, 1982, the Court, sua sponte, raised the issue of whether it has subject matter jurisdiction over this...

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