AIR POLYNESIA, INC. v. FREITAS

No. 83-2250.

742 F.2d 546 (1984)

AIR POLYNESIA, INC. d/b/a Dhl Cargo, Plaintiff-Appellant, v. George FREITAS, Director of Taxation, State of Hawaii, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted June 28, 1984.

Decided September 11, 1984.


Attorney(s) appearing for the Case

Peter J. Donnici, Donnici & Lupo, San Francisco, Cal., for plaintiff-appellant.

Lawrence D. Kumabe, Honolulu, Hawaii, for defendant-appellee.

Before HUG, TANG, and FARRIS, Circuit Judges.


HUG, Circuit Judge:

Air Polynesia, Inc. sought a preliminary injunction to prevent the State of Hawaii from collecting a public service tax authorized by Hawaii Rev.Stat. § 239-6. It claimed imposition of the tax on its gross receipts from carriage of air freight violated the supremacy, due process, and commerce clauses. The district court held that the Tax Injunction Act, 28 U.S.C. § 1341, deprived it of subject matter jurisdiction. We affirm.

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