Nona Harding Marigold v. John P. Comeaux, Individually and as Executive Director of the Department of Taxation of the State of Nevada
Opinion
Opinion
945 F.2d 409 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Nona Harding MARIGOLD, Plaintiff-Appellant, v. John P. COMEAUX, individually and as Executive Director of the Department of Taxation of the State of Nevada, Defendant-Appellee. No. 90-16467. United States Court of Appeals, Ninth Circuit. Submitted Sept. 20, 1991. * Decided Sept. 25, 1991. Before PREGERSON, BRUNETTI and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Nona Marigold appeals the district court's order dismissing for lack of jurisdiction her action challenging the constitutionality of Nev.Rev.Stat. Chapter 372A, which taxes illegally controlled substances. The district court found that her action seeking injunctive relief was barred by the Tax Injunction Act, 28 U.S.C. § 1341 . We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Amarok Corp. v. State of Nev., Dep't of Taxation, 935 F.2d 1068, 1069 (9th Cir.1991), and affirm. The Tax Injunction Act provides: 3 The district courts…