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KELEHER v. NEW ENGLAND TEL. & TEL. CO.

No. 1567, Docket 91-7199.

947 F.2d 547 (1991)

Brendan S. KELEHER, Treasurer of the City of Burlington, Vermont, and Treasurer for the Board of School Commissioners of the City of Burlington; City of Burlington, Plaintiffs-Appellants, v. NEW ENGLAND TELEPHONE & TELEGRAPH COMPANY, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 30, 1991.

Attorney(s) appearing for the Case

James J. Dunn, Burlington, Vt. (Joseph E. McNeil, John T. Leddy, Office of City Atty. and Corp. Counsel, of counsel), for plaintiffs-appellants.

R. Allan Paul, Burlington, Vt. (Charles E. Finberg, Paul, Frank & Collins, Inc., of counsel), for defendant-appellee.

Before OAKES, Chief Judge, KAUFMAN and WALKER, Circuit Judges.

OAKES, Chief Judge:

This case presents a novel and important question concerning the power of the federal courts to interfere in state and local taxation affairs. Specifically, we must decide whether and to what extent the Tax Injunction Act (the "Act"), 28 U.S.C. § 1341 (1988), limits the federal courts' jurisdiction over state and local tax enforcement actions. For the reasons set forth below, we conclude that the Act creates an absolute jurisdictional bar...

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