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MANDEL v. HUTCHINSON

No. 72-1362.

494 F.2d 364 (1974)

Leonard Howard MANDEL, Individually and on behalf of all others similarly situated, Plaintiff-Appellant, v. Donald J. HUTCHINSON, Assessor, Alameda County, and the Assessors and Tax Collectors of each of the other fifty-eight Counties of the State of California, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

March 29, 1974.

Attorney(s) appearing for the Case

Irachmil B. Taus, II (argued), Beverly Hills, Cal., for plaintiff-appellant.

James Dexter Clark, Deputy County Counsel (argued), John D. Maharg, County Counsel, Douglas V. Hart, Deputy County Counsel, Los Angeles, Cal., for defendants-appellees.

Before BARNES, TRASK and GOODWIN, Circuit Judges.

TRASK, Circuit Judge:

This appeal comes to us from the dismissal of appellant's complaint seeking state tax relief. Dismissal was based upon a lack of subject matter jurisdiction because of 28 U.S.C. § 1341. In the court below jurisdiction was asserted under 42 U.S.C. § 1983 and 28 U.S.C. § 1343(3) (civil rights); 28 U.S.C. §§ 2201, 2202 (declaratory judgment); and 28 U.S.C. §§ 2281, 2284 (injunction by three-judge court). The District...

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