Winn v. Killian

307 F.3d 1011 Kathleen M. WINN, an Arizona taxpayer; Diane Wolfthal, Arizona taxpayer; Maurice Wolfthal, Arizona taxpayer; Lynn Hoffman, an Arizona taxpayer, Plaintiffs-Appellants, v. Mark W. KILLIAN, in his official capacity as Director of the Arizona Department of Revenue, Defendant-Appellee. No. 01-15901. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 11, 2002. Filed October 3, 2002. COPYRIGHT MATERIAL OMITTED Paul Bender, Arizona State University College of Law, Phoenix, AZ, and Marvin S. Cohen, and Isabel M. Humphrey, Sacks Tierney P.A., Scottsdale, AZ, for the plaintiffs-appellants. Patrick Irvine, Deputy Attorney General, Phoenix, AZ, Joseph A. Kanefield, Asst. Attorney General, Phoenix, AZ, for the defendant-appellee. Appeal from the United States District Court for the District of Arizona; Earl H. Carroll, District Judge, Presiding. D.C. No. CV-00-00287-EHC. Before: SCHROEDER, Chief Judge, D.W. NELSON and REINHARDT, Circuit Judges. REINHARDT, Circuit Judge. 1 This case raises the question of when the federal courts may entertain constitutional challenges to state tax laws. Appellants, who are Arizona residents and taxpayers, contend that an…