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INDIAN CREEK MONUMENT SALES v. ADKINS

No. 2:03 CV 00114.

301 F.Supp.2d 555 (2004)

INDIAN CREEK MONUMENT SALES, et al., Plaintiffs, v. Bob ADKINS, et al., Defendants.

United States District Court, W.D. Virginia, Big Stone Gap Division.

February 12, 2004.

Attorney(s) appearing for the Case

Timothy W. McAfee, McAfee Law Firm, P.C., Norton, VA, for Plaintiffs.

Henry S. Keuling-Stout, Keuling-Stout, P.C., Big Stone Gap, VA, for Defendants.

OPINION

JONES, District Judge.

The plaintiffs, businesses located in Wise County, Virginia, seek in this § 1983 action a refund of payments made to the county government under an unconstitutional solid waste disposal fee. The issue before me is whether the principles of comity or the Tax Injunction Act, 28 U.S.C.A. § 1341 (West 1993), divest this court of subject matter jurisdiction. After consideration of the pertinent authority, I find this court...

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