JOSEPH v. HYMAN

Docket No. 10-3943-cv.

659 F.3d 215 (2011)

Charles JOSEPH, individually and on behalf of all others similarly situated, Jeffrey Unger, individually and on behalf of all others similarly situated, Stefan Wolkenfeld, individually and on behalf of all others similarly situated, Rock Store LLC, Bruce Glickman, individually and on behalf of all others similarly situated, Bruce Schwartz, individually and on behalf of all others similarly situated, Plaintiffs-Appellants, v. Michael HYMAN, individually and in his official capacity as Commissioner of the Department of Finance of the City of New York, Martha E. Stark, Jaime Woodward, individually and in her official capacity as Commissioner of the Department of Taxation and Finance of the State of New York, Robert L. Megna, Barbara G. Billet, City of New York, State of New York, Michael Bloomberg, individually and in his official capacity as Mayor of the City of New York, Eliot L. Spitzer, George Pataki, David Paterson, David M. Frankel, individually and in his official capacity as Commissioner of the Department of Finance of the City of New York, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided: October 12, 2011.


Attorney(s) appearing for the Case

Harley J. Schnall , Law Office of Harley J. Schnall, New York, N.Y. ( Brian Lewis Bromberg , Bromberg Law Office P.C., New York, NY, on the brief), for Plaintiffs-Appellants.

Steven C. Wu , Assistant Solicitor General, ( Barbara D. Underwood , Solicitor General, Benjamin N. Gutman , Deputy Solicitor General, Cecilia C. Chang , Assistant Solicitor General, on the brief), for Eric T. Schneiderman, Attorney General of the State of New York, New York, NY, for State Defendants-Appellees.

Joshua M. Wolf , Assistant Corporation Counsel, ( Andrew G. Lipkin , Assistant Corporation Counsel, on the brief), for Michael A. Cardozo, Corporation Counsel of the City of New York, New York, NY, for City Defendants-Appellees.

Before: CALABRESI, WESLEY, and LOHIER, Circuit Judges.


WESLEY, Circuit Judge:

This case requires us to examine the role federal courts should play in settling challenges to state tax schemes. For the reasons that follow, we affirm the district court's well-written opinion declining to exercise jurisdiction over plaintiffs' challenge to a New York state tax scheme that exempted New York City residents from a tax levied on parking services rendered in Manhattan. Pursuant to Levin v. Commerce Energy, Inc., ___ U.S...

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