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McGOWAN v. CAPITAL CENTER, INC.

No. 3:96CV595LN.

19 F.Supp.2d 642 (1998)

David K. McGOWAN, Ted R. French Irrevocable Trust, Suzannah McGowan Johnson, Adele McGowan Hudgins, James A. Phyfer, Jr., and Tally Phyfer McCormack, Plaintiffs, v. CAPITAL CENTER, INCORPORATED, Leland R. Speed, and City of Jackson, Mississippi, Defendants.

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

February 19, 1998.

Attorney(s) appearing for the Case

David K. McGowan, Jackson, MS, for Plaintiffs.

John Chase Bryan, Watkins, Ludlam & Stennis, and Leland R. Speed, Hugh W. Tedder, Jr., Office of City Attorney, Jackson, MS, for Defendants.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, Chief Judge.

The plaintiffs in this cause, David K. McGowan, Ted R. French Recoverable Trust, Suzanne McGowan Johnson, Adele McGowan Hudgins, James A. Phyfer, Jr. and Tally Phyfer McCormack, have filed a motion for summary judgment by which they seek an adjudication that the "tax" authorized by the Mississippi Business Improvement Districts Act, Miss.Code. Ann. § 21-43-101 et seq., violates both...

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