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SMITH v. LUTHER

No. 4:96CV69-EMB.

973 F.Supp. 601 (1997)

Charles E. SMITH and Audrey Smith, Plaintiffs, v. Barney LUTHER; Robert Sistrunk; Mike Bartlett, Gary Mosley, and The Mississippi State Tax Commission, Defendants.

United States District Court, N.D. Mississippi, Greenville Division.

July 21, 1997.

Attorney(s) appearing for the Case

Glenn H. Williams, Shelby, MS, for plaintiffs.

Robert E. Sanders, Mississippi Attorney General's Office, Jackson, MS, for defendants.

OPINION

BOGEN, United States Magistrate Judge.

Defendants move for summary judgment on the grounds that the amended complaint fails to state a claim for relief; that suit against the Mississippi State Tax Commission and the employees of the Commission in their official capacities is barred by the Eleventh Amendment; that claims against the individual defendants in their individual capacities are barred by the doctrine of qualified immunity; and that...

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