1. Home
  2. Browse Decisions
  3. F.3d
  4. 846 F.3d
  5. 846 F.3d 738 (2017)
 

GWOZDZ v. HEALTHPORT TECHNOLOGIES, LLC

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases