Case Name: Elmer P. SCHECKEL, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellees, Gerald D. Bair, Director, Defendant
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2004-07-02
Citations: 102 F. App'x 516
Docket Number: No. 04-1606
Parties: Elmer P. SCHECKEL, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellees, Gerald D. Bair, Director, Defendant.
Judges: Before MORRIS SHEPPARD ARNOLD, FAGG, and SMITH, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 102
Pages: 516–517

Head Matter:
Elmer P. SCHECKEL, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellees, Gerald D. Bair, Director, Defendant.
No. 04-1606.
United States Court of Appeals, Eighth Circuit.
Submitted: June 29, 2004.
Decided: July 2, 2004.
Elmer P. Scheckel, Oelwein, IA, Plaintiff-Appellant Pro Se.
Marcia Elisabeth Mason, Attorney General’s Office, Des Moines, IA, for Defendants-Appellees/Defendant.
Before MORRIS SHEPPARD ARNOLD, FAGG, and SMITH, Circuit Judges.

Opinion:
PER CURIAM:
Elmer P. Scheckel appeals the district court's dismissal with prejudice of his civil complaint. Mr. Scheckel sought various kinds of injunctive relief, including a 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, 101 S.Ct. 1221, 67 L.Ed.2d 464 (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, 102 S.Ct. 177, 70 L.Ed.2d 271 (1981).
Accordingly, we affirm. See 8th Cir. R. 47B.
. The Honorable Linda R. Reade, United States District Judge for the Northern District of Iowa.