ALUMINUM CO. OF AM. v. DEPARTMENT OF TREAS. OF MICH.

Nos. 75-1354, 75-1415.

522 F.2d 1120 (1975)

ALUMINUM COMPANY OF AMERICA, Plaintiff-Appellee and Cross-Appellant, v. DEPARTMENT OF the TREASURY OF the STATE OF MICHIGAN et al., Defendants-Appellants and Cross-Appellees.

United States Court of Appeals, Sixth Circuit.

August 28, 1975.


Attorney(s) appearing for the Case

Frank J. Kelley, Atty. Gen. of Mich., Lansing, Mich., Robert A. Derengoski, Sol. Gen., Richard R. Roesch and Charles E. Liken, Asst. Attys. Gen., for defendants-appellants.

Gerald C. Simon, Fischer, Franklin & Ford, William C. Potter, Jr., Detroit, Mich., for plaintiff-appellee.

Before CELEBREZZE, MILLER and ENGEL, Circuit Judges.


CELEBREZZE, Circuit Judge.

This appeal concerns application of the Tax Injunction Act of 1937, 28 U.S.C. § 1341 (1970), which forbids federal court injunctions against state tax assessments, levies, and collections "where a plain, speedy and efficient remedy may be had in the courts of such State."

The District Court concluded that Appellee did not have such a State remedy and denied Appellants' Motion to Dismiss Appellee's suit seeking declaratory relief...

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