October Term 2003 · Docket 02-1809
Does the Tax Injunction Act block federal suits against state tax credits?
the sides that brought the case seek to stop a state tax credit. the opposing sides argue federal courts lack jurisdiction to hear this claim.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Cohen argued the Act only applies when stopping state revenue.
Mr. Hungar argued the Act bars suits restraining state tax assessments.
Mr. Goddard argued the Act has a very broad reach.
Chief Justice Rehnquist noted the case is submitted.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 49, lines 27-31 — Transcript, file page 49, lines 27-31
A citizen's guide to the whole case
What this case is about
This case tests the scope of the Tax Injunction Act. The statute limits federal court power over state taxes. The parties dispute whether a tax credit counts as a tax.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
How the case got here
The Supreme Court heard oral argument in this case on January 20, 2004.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
What each side wants
the sides that brought the case want the Court to allow their federal lawsuit to proceed.
the opposing sides want the Court to uphold the dismissal of their case.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
What each side says
the sides that brought the case argue the Tax Injunction Act only applies to stopping state revenue.
the opposing sides argue the Act bars suits seeking to restrain state tax assessments.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
What the justices asked
Does the term assessment in the Tax Injunction Act include a state tax credit?
Official sources for this section
- Official Supreme Court Transcript — file page 49, lines 27-31 — Transcript, file page 49, lines 27-31
Why it matters
This dispute defines the boundary between federal and state judicial power. It determines whether citizens can challenge state tax credits in federal court. The outcome shapes the balance of comity between the two systems.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 49, lines 27-31 — Transcript, file page 49, lines 27-31
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
- Official Supreme Court Transcript — file page 17, lines 43-11 — Transcript, file page 17, lines 43-11
- Official Supreme Court Transcript — file page 28, lines 41-43 — Transcript, file page 28, lines 41-43
- Official Supreme Court Transcript — file page 3, lines 15-47 — Transcript, file page 3, lines 15-47
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.