Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-90-04092/USCOURTS-ca10-90-04092-0/pdf.json

Nature of Suit Code: 950
Nature of Suit: Constitutionality of State Statutes
Cause of Action: 

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UNITED STATES COURT OF 

TENTH CIRCUIT 

WILLIAM PAUL BARRON, JR., 

Plaintiff-Appellant, 

v. 

STATE OF UTAH; UTAH STATE TAX 

COMMISSION, 

Defendants-Appellees. 

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APPEALS F I L E D 

Unit.ed St.ates Court of Appeals Tenth Circuit 

FEB 2 :i 1991 

ROBERT L. HOECKER 

Clerk 

No. 90-4092 

(D.C. No. 89-CV-1030-S) 

(D. Utah) 

ORDER AND JUDGMENT* 

Before LOGAN, MOORE, and BALDOCK, Circuit Judges. 

After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Cir. R. 34.1.9. The case is therefore ordered submitted without oral argument. 

The plaintiff, William Paul Barron, Jr., filed a complaint in 

federal district court seeking a refund of taxes he paid to the 

State of Utah for the years 1985 through 1988 and an injunction to 

prevent the Utah State Tax Commission from collecting future 

* This order and judgment has no precedential value and shall not 

be cited, or used by any court within the Tenth Circuit, except 

for purposes of establishing the doctrines of the law of the case, 

res judicata, or collateral estoppal. 10th Cir. R. 36.3. 

Appellate Case: 90-4092 Document: 010110103821 Date Filed: 02/21/1991 Page: 1 
taxes. The district court dismissed Barron's action, holding that 

it lacked jurisdiction under 28 u.s.c. § 1341. See IR. tab 13. 

Defendants have also filed a motion to dismiss for lack of 

jurisdiction in this court based upon the same anti-injunction act 

upon which the district court based its holding. We agree with 

the district court that Barron has not shown that an adequate 

remedy is unavailable in the state courts. In fact there is a 

class action pending in Utah state court raising the same issues 

Barron seeks to litigate in this federal court action. The 

judgment of dismissal by the United States District Court for the 

District of Utah is AFFIRMED substantially for the reasons set 

forth in the district court's Order dated May 29, 1990. 

Mandate shall issue forthwith. 

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Entered for the Court 

James K. Logan 

Circuit Judge 

Appellate Case: 90-4092 Document: 010110103821 Date Filed: 02/21/1991 Page: 2