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LIGHTWAVE TECHNOLOGIES, L.L.C. v. ESCAMBIA COUNTY

No. Civ.A.98-0492-BH-C.

43 F.Supp.2d 1311 (1999)

LIGHTWAVE TECHNOLOGIES, L.L.C., Plaintiff, v. ESCAMBIA COUNTY; Escambia County Commission, Defendants.

United States District Court, S.D. Alabama, Southern Division.

February 22, 1999.

Attorney(s) appearing for the Case

H. William Wasden, Mark E. Tindal, Pierce, Ledyard, Latta & Wasden, P.C., Mobile, AL, for Lightwave Technologies, LLC, plaintiff.

James B. Rossler, Mobile, AL, Robert S. Presto, Brewton, AL, W. Perry Hall, Stout & Rossler, Mobile, AL, for Escambia County, Alabama and Escambia County Commission, defendants.

MEMORANDUM OPINION AND ORDER

HAND, Senior District Judge.

This action comes before the court on defendant's motion to dismiss for lack of subject matter jurisdiction (Doc. 15). Because. the court agrees that the Tax Injunction Act, 28 U.S.C. § 1341, prohibits it to grant the relief sought in plaintiff's complaint, the motion to dismiss shall be granted.

I. BACKGROUND

The plaintiff, Lightwave Technologies, L.L.C. ("Lightwave"), is a...

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