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ARMSTRONG v. NORTHERN MARIANA ISLANDS

No. 07-16126.

576 F.3d 950 (2009)

Amanda ARMSTRONG; Hui Min Zhao; Xiu Zhen Qi; Mei Lian Chen; Edward Lieberman; John Does, Plaintiffs-Appellants, v. Commonwealth of the NORTHERN MARIANA ISLANDS; Department of Finance, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 7, 2009.

Attorney(s) appearing for the Case

Alexis Ann Fallon, Fallon Law Offices, Saipan, MP, for the plaintiffs-appellants.

Gregory Baka, Deputy Attorney General, Office of the Attorney General, Saipan, MP, for the defendant-appellee.

PAEZ, Circuit Judge:

Amanda Armstrong and twenty-eight taxpayers (hereinafter referred to collectively as "Armstrong") appeal from the district court's order dismissing their action against the Commonwealth of the Northern Mariana Islands ("CNMI") seeking recovery of income tax rebates and accrued interest under the CNMI tax code. Armstrong also seeks declaratory and injunctive relief regarding the manner in which the CNMI government administers the payment of rebates...

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