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Federal Courts -
6th Circuit Court of Appeals - January 9, 2007
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Colonial Pipeline Co. v. Morgan, No. 06-5220,
UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT, January 9, 2007, Decided , January 9, 2007, Filed
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Overview: A taxpayer that operated a gasoline pipeline that was assessed at a 55 percent rate under the amended Tenn. Code Ann. § 67-5-501(9) could not maintain a federal action to challenge that statute's constitutionality because the Tax Injunction Act, 28 U.S.C.S. § 1341, barred the taxpayer's federal challenge and the taxpayer had a state forum.
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