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Federal Courts -
10th Circuit Court of Appeals - February 9, 2006
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Lister v. Utah State Tax Comm'n, No. 05-4149,
UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT, February 9, 2006, Filed
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Overview: A taxpayer's action against a state tax commission, which determined that the taxpayer was a resident of the state, was properly dismissed pursuant to the Tax Injunction Act, 28 U.S.C.S. § 1341, because the suit challenged the state's taxation procedures, and the state courts provided the taxpayer with a plain, speedy, and efficient remedy.
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