No. 15-2586.

846 F.3d 738 (2017)

Lawrence GWOZDZ, Individually and on behalf of Donna Gwozdz and all others similarly situated, Plaintiff-Appellant, v. HEALTHPORT TECHNOLOGIES, LLC, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: January 24, 2017.

Attorney(s) appearing for the Case

ARGUED: Jonathan Barry Nace , ANTONOPLOS & ASSOCIATES, Washington, D.C., for Appellant. Alec Winfield Farr , BRYAN CAVE LLP, Washington, D.C., for Appellee. ON BRIEF: Barry J. Nace , PAULSON & NACE, PLLC, Washington, D.C., for Appellant.

Vacated and remanded with instructions by published opinion. Judge Wilkinson wrote the opinion, in which Judge Niemeyer and Judge Diaz joined.

Lawrence Gwozdz challenges Health-Port's collection of $23 in sales tax on the sale of medical records. Under the Tax Injunction Act (TIA), federal courts may not "enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts...

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