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ADAMS v. BOARD OF SUP'RS OF HENRY COUNTY, VA.

Civ. A. No. 83-0016-D.

569 F.Supp. 20 (1983)

Tammy ADAMS and Amy Adams, t/a Sister Ann, Plaintiffs, v. BOARD OF SUPERVISORS OF HENRY COUNTY, VIRGINIA, et al., Defendants.

United States District Court, W.D. Virginia, Danville Division.

July 29, 1983.

Attorney(s) appearing for the Case

Junius P. Warren, Hartley & Warren, Martinsville, Va., for plaintiffs.

L. Dale McGhee, Philpott & McGhee, Bassett, Va., for defendants.

MEMORANDUM OPINION

KISER, District Judge.

This case is pending before the Court on Defendant Board of Supervisors of Henry County, Virginia's Motion to Dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1), Federal Rules of Civil Procedure. The question presented is whether the Tax Injunction Act, 28 U.S.C. § 1341 (1976), and principles of comity deprive this Court of jurisdiction to entertain this case. The issue having been briefed...

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