Redding Ford v. California State Board Of Equalization

722 F.2d 496 REDDING FORD, a corporation, Plaintiff-Appellant, v. CALIFORNIA STATE BOARD OF EQUALIZATION, an agency of the State of California, George R. Reilly, Ernest J. Dronnenburg, Jr., William M. Bennett, Richard Nevis, and Kenneth Cory, Defendants-Appellees. No. 83-1799. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 18, 1983. Decided Dec. 16, 1983. William Scott, Palo Alto, Cal., for plaintiff-appellant. Calvin J. Abe, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees. On appeal from the United States District Court for the Northern District of California. Before DUNIWAY, TIMBERS, * and SKOPIL, Circuit Judges. SKOPIL, Circuit Judge: 1 Redding Ford appeals the dismissal of its action for declaratory and injunctive relief from the collection of state taxes. The district court dismissed for lack of subject matter jurisdiction. On appeal, Redding Ford argues that (1) the Tax Injunction Act, 28 U.S.C. Sec. 1341 , did not bar jurisdiction or (2) the federal court had ancillary jurisdiction to hear the case. We affirm. FACTS AND PROCEEDINGS BELOW 2 As part of its business, Redding Ford leased new motor vehicles to the federal government.…