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STATE v. QUILL CORP.

Civ. No. 920283.

500 N.W.2d 196 (1993)

STATE of North Dakota, By and Through its Tax Commissioner, Robert E. HANSON, Plaintiff, Appellant and Cross-Appellee, v. QUILL CORPORATION, Defendant, Appellee and Cross-Appellant.

Supreme Court of North Dakota.

May 11, 1993.

Attorney(s) appearing for the Case

Donnita A. Wald (argued), and Christianne Y. Runge (appearance), Asst. Attys. Gen., Tax Dept., and M.K. Heidi Heitkamp (no appearance), Atty. Gen., Bismarck, for plaintiff, appellant and cross-appellee.

Richard A. Hanson (argued), and Don S. Harnack (appearance), McDermott, Will & Emery, Chicago, IL, and William P. Pearce (appearance), of Pearce & Durick, Bismarck, ND, for defendant, appellee and cross-appellant.

ON PETITION FOR REHEARING

MESCHKE, Justice.

Quill Corporation has filed a petition for rehearing of our decision after remand from the United States Supreme Court. Quill asserts that it is a prevailing plaintiff in its 42 U.S.C. § 1983 action and is entitled to an award of attorney's fees under 42 U.S.C. § 1988. We hold that a § 1983 action seeking to enjoin the collection of state taxes is not cognizable in state court, and accordingly Quill...

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