Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-04-01606/USCOURTS-ca8-04-01606-0/pdf.json

Nature of Suit Code: 440
Nature of Suit: Other Civil Rights
Cause of Action: 

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1

The Honorable Linda R. Reade, United States District Judge for the Northern

District of Iowa.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 04-1606

___________

Elmer P. Scheckel, *

*

Appellant, *

* Appeal from the United States

v. * District Court for the Northern

* District of Iowa.

Iowa Department of Revenue and *

Finance, * [UNPUBLISHED]

*

Appellees, *

*

Gerald D. Bair, Director, *

*

Defendant. *

___________

Submitted: June 29, 2004

Filed: July 2, 2004

___________

Before MORRIS SHEPPARD ARNOLD, FAGG, and SMITH, Circuit Judges.

___________

PER CURIAM.

Elmer P. Scheckel appeals the district court’s1

 dismissal with prejudice of his

civil complaint. Mr. Scheckel sought various kinds of injunctive relief, including a

Appellate Case: 04-1606 Page: 1 Date Filed: 07/02/2004 Entry ID: 1784123 
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refund of all state income taxes paid to the State of Iowa and an injunction against tax

collection. Having carefully reviewed the record, we conclude dismissal was proper.

See 28 U.S.C. § 1341 (Tax Injunction Act); Iowa Code §§ 421.10, 421.60, 422.28,

422.29 (2003) (providing procedures for challenging state taxes); Rosewell v. LaSalle

Nat’l Bank, 450 U.S. 503, 512 (1981) (Tax Injunction Act bars federal jurisdiction

where state law provides certain minimal procedures for challenging state taxes); see

also Fair Assessment in Real Estate Ass’n v. McNary, 454 U.S. 100, 107-08 (1981).

Accordingly, we affirm. See 8th Cir. R. 47B.

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Appellate Case: 04-1606 Page: 2 Date Filed: 07/02/2004 Entry ID: 1784123