THE TAX INJUNCTION ACT: A CALL FOR A CHANGE

Volume 95, No. 3, Spring 2023

By Stephanie Terinoni [PDF]

The United States Congress has grappled with tension created by federal jurisdiction over state tax interests since the earliest days of our nation. Consequently, plaintiffs considering a federal forum for their state and local tax suits face a variety of procedural hurdles to invoke federal jurisdiction. Congress enacted one of these hurdles—the Tax Injunction Act (TIA or “the Act”)—in 1937, barring federal jurisdiction over certain state and local tax cases.

This Comment argues that the interest in protecting interstate commerce from undue burdens outweighs the interest in state autonomy. Taxpayers should have the option to challenge state and local taxes in a neutral federal forum in more instances than current TIA exceptions provide.

Tags: spotlight

Author: Jasnoor Hundal In early August 2023, the Supreme Court stayed the Second Circuit Court of Appeals’ decision, In re Purdue Pharma L.P., and granted certiorari to hear oral argument in December of 2023. The parties were asked to brief and argue “[w]hether the Bankruptcy Code authorizes a court to approve, as part of a […]

Randy Kominsky is a member of Temple Law’s Class of 1979. Mr. Kominsky was a staff editor for Volume 51 and an associate research editor for Volume 52 of Temple Law Review. His case note, Housing Discrimination – The Appropriate Evidentiary Standard for Title VIII of the Civil Rights Act of 1968, was published in 1978.[1] After graduating, he moved […]

Disrupting Hierarchies In Legal Education: Increasing Access By Supporting First Gen Success Katharine Traylor Schaffzin, Dean and Professor of Law, University of Memphis Cecil C. Humphreys School of Law The first-generation college students of Generation Z will challenge all of higher education, including legal education, to reconsider the delivery of education. Fortunately, undergraduate institutions have been […]