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RICHARDS v. JEFFERSON COUNTY

Civ. A. No. 91-AN-1953-S.

789 F.Supp. 369 (1992)

Jason RICHARDS, et al., Plaintiffs, v. JEFFERSON COUNTY, et al., Defendants.

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

April 15, 1992.

Attorney(s) appearing for the Case

William J. Baxley, Joel E. Dillard, Baxley Dillard & Dauphin, Birmingham, Ala., for plaintiffs.

Edwin A. Strickland, Bessemer, Ala., Charles S. Wagner, Jeffrey Monroe Sewell, Birmingham, Ala., for defendants.

Thomas L. Stewart, Kenneth Mark Parnell, Gorham, Waldrep, Stewart, Kendrick, Bryant, Battle & Alfano, Birmingham, Ala., for intervenor-defendant.

MEMORANDUM OPINION AND ORDER

ALBRITTON, District Judge.

This cause is now before the court on the motion to dismiss, filed by defendant, Jefferson County, on September 11, 1991. The motion is made under Rule 12(b)(1), Fed.R.Civ.P., alleging that this court lacks subject matter jurisdiction.

In this case the court is faced with the issue of whether the Tax Injunction Act, 28 U.S.C. § 1341, bars a federal court from hearing taxpayers' claims that...

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