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Home / Case Digests / 09-223 Levin v. Commerce Energy, Inc.

09-223 Levin v. Commerce Energy, Inc.

TaxDiscriminatory taxes; comityUnder the comity doctrine, a taxpayer's complaint of allegedly discriminatory state taxation, even when framed as a request to increase a competitor's tax burden, must proceed originally in state court.A confluence of factors in this case, absent in Hibbs, leads to the conclusion that the comity doctrine controls here. First, respondents seek federal-court ...

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