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UNITED GAS PIPE LINE CO. v. WHITMAN

No. 78-2089.

595 F.2d 323 (1979)

UNITED GAS PIPE LINE COMPANY, Plaintiff-Appellant, v. Arvis E. WHITMAN, Sheriff and Ex-Officio Tax Collector, Bienville Parish, Louisiana, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 21, 1979.

Attorney(s) appearing for the Case

Malcolm S. Murchison, Ray A. Barlow, Michael R. Mangham, Shreveport, La., for plaintiff-appellant.

Whitten & Blake, Leon H. Whitten, Jonesboro, La., Neil H. Mixon, Jr., D. Irvin Couvillion, Baton Rouge, La., for defendant-appellee.

Before THORNBERRY, CLARK and RUBIN, Circuit Judges.

CHARLES CLARK, Circuit Judge:

The issue on this appeal is whether a federal district court has jurisdiction to hear a suit for the refund of state taxes when a state statute provides that tax refund actions may be maintained in either state or federal courts. We hold that the Tax Injunction Act of 1937, 28 U.S.C. § 1341, bars district court jurisdiction over state refund suits, and that the bar applies even though the...

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