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JERRON WEST v. CALIFORNIA STATE BD. OF EQUALIZATION

No. 96-17209.

129 F.3d 1334 (1997)

JERRON WEST, INC., a California corporation, dba/J. Hettinger Interiors; Jerry Hettinger, individually; Ronald Smith, Plaintiffs-Appellants, v. STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION; Board of Equalization of California, State of California State Board of Equalization Members; Johan Klehs; Dean Andal; Ernest J. Dronenburg, Jr.; Brad Sherman; Kathleen Connell, State Controller and Does 1 through 25, inclusive, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided December 8, 1997.

Order Denying Motion to Amend, but Amending Decision January 29, 1998.

Attorney(s) appearing for the Case

Edward O.C. Ord and Christian M. Winther (on the briefs), Ord & Norman, San Francisco, CA, for plaintiffs-appellants.

Paul D. Gifford, Deputy Attorney General, Oakland, CA, for defendants-appellees.

Before: CHOY, ALARCON and T.G. NELSON, Circuit Judges.

ALARCON, Senior Circuit Judge.

Plaintiffs-appellants Jerry A. Hettinger, Ronald Smith, and Jerron West, Inc. ("the Corporation") (collectively, "the Taxpayers") appeal the district court's dismissal for lack of jurisdiction of their 42 U.S.C. § 1983 action seeking to enjoin the California State Board of Equalization ("Board") from conducting administrative tax collection proceedings against them for the assessment and collection of state sales tax. We affirm...

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