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REDDING FORD v. CALIFORNIA STATE BD. OF EQUAL.

No. 83-1799.

722 F.2d 496 (1983)

REDDING FORD, a corporation, Plaintiff-Appellant, v. CALIFORNIA STATE BOARD OF EQUALIZATION, an agency of the State of California, George R. Reilly, Ernest J. Dronnenburg, Jr., William M. Bennett, Richard Nevis, and Kenneth Cory, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided December 16, 1983.

Attorney(s) appearing for the Case

William Scott, Palo Alto, Cal., for plaintiff-appellant.

Calvin J. Abe, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees.

Before DUNIWAY, TIMBERS, and SKOPIL, Circuit Judges.

SKOPIL, Circuit Judge:

Redding Ford appeals the dismissal of its action for declaratory and injunctive relief from the collection of state taxes. The district court dismissed for lack of subject matter jurisdiction. On appeal, Redding Ford argues that (1) the Tax Injunction Act, 28 U.S.C. § 1341, did not bar jurisdiction or (2) the federal court had ancillary jurisdiction to hear the case. We affirm.

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