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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