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Wednesday, March 4, 2015

All Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act...

Yesterday the U.S. Supreme Court unanimously held in Direct Marketing Ass'n v. Brohl that the Tax Injunction Act does not bar Direct Marketing Association's federal lawsuit against Colorado.1 The TIA provides that federal courts shall not "enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State."

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