AGE INTERN., INC. v. MILLER

Civ. No. 1:92-cv-1662-ODE.

830 F.Supp. 1484 (1993)

AGE INTERNATIONAL, INC.; Austin, Nichols & Co., Incorporated; Bacardi Imports Inc.; The Black Prince Distillery, Inc.; Brown-Forman Corporation; Carillon Importers Ltd.; Charles Jacquin Et Cie., Inc.; David Sherman Corporation; E. & J. Gallo Winery; The Fleischmann Distilling Company, a Division of Fourth Colchester, Inc.; Fourth Colchester, Inc.; Heaven Hill Distilleries, Inc.; Heublein, Inc.; Hiram Walker & Sons, Inc.; Jim Beam Brands Co.; Joseph E. Seagram & Sons, Inc.; The Paddington Corporation; Remy Amerique, Inc.; Sazerac Company, Inc.; Schieffelin & Somerset Co.; Sidney Frank Importing Company, Inc.; Southern Wine & Spirits of America, Inc., d/b/a Shaw Ross International Importers; William Grant & Sons, Inc. v. Zell MILLER, Individually and as Governor of the State of Georgia; Marcus E. Collins, individually and as Georgia State Revenue Commissioner; and Claude L. Vickers, individually and as Deputy Commissioner of the Administration Division of the Department of Administrative Services and as Director of the Fiscal Division of the Department of Administrative Services and as State Treasurer for the State of Georgia.

United States District Court, N.D. Georgia, Atlanta Division.

August 25, 1993.


Attorney(s) appearing for the Case

Celeste McCollough, John L. Taylor, Jr., Vincent Chorey Taylor & Feil, Atlanta, GA, for plaintiffs.

David A. Runnion, Office of State Atty. Gen., Bruce McCord Edenfield, Hicks Maloof & Campbell, Atlanta, GA, for defendants.


ORDER

ORINDA D. EVANS, District Judge.

This civil action challenging Georgia's alcohol tax statutes is before the court on its own motion for a determination of subject-matter jurisdiction. The issue is whether the court lacks jurisdiction to grant injunctive and declaratory relief by virtue of the Tax Injunction Act, 28 U.S.C. § 1341, which provides:

The district courts shall not enjoin, suspend or restrain the assessment, levy or collection...

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