TODD v. JOHNSON

Civ. A. No. J89-0218(B).

718 F.Supp. 1305 (1989)

John Thomas TODD, on Behalf of Himself and all others Similarly Situated, Plaintiffs, v. Pete JOHNSON, Auditor of Public Accounts; State Fiscal Management Board, Whose Members are Governor Ray Mabus, Dr. Maurice James and Mrs. Melia Peavy; Mississippi State Tax Commission, Whose Members are Dr. Charles A. Marx and Nicki Martinson; 1, 2, 3, and 4, Those Fictitious Parties who are Liable to the Plaintiffs for the Assessment, Levy or Collection of Unconstitutional and Void Income Taxes Pursuant to the Constitution of the United States of America, Whose True Identities are Unknown to the Plaintiffs but will be added by Amendment when Ascertained, Defendants.

United States District Court, S.D. Mississippi, Jackson Division.

August 18, 1989.


Attorney(s) appearing for the Case

J. Jerry Langford, Walter D. Willson, Jackson, Miss., John W. Scharbrough, III, Mobile, Ala., for plaintiffs.

Stephen J. Kirchmayr, Asst. Atty. Gen., Jackson, Miss., for defendants.


MEMORANDUM OPINION AND ORDER

BARBOUR, District Judge.

This cause is before the Court on Motion of Defendants to Dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1). The thrust of the Defendants' Motion is that the Plaintiff's cause of action is barred by the Tax Injunction Act of 1937 (28 U.S.C. § 1341) and the Eleventh Amendment. The Defendants also invoke notions of federalism, comity, and the imperative need of the State of Mississippi to...

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