Opinion ID: 167840
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: 1 Oklahoma alleges sanctions imposed on it by International Registration Plan, Inc. (IRP) are invalid because they stemmed from a fundamentally unfair dispute resolution process. Oklahoma filed suit against IRP in the United States District Court for the Western District of Oklahoma, seeking a declaration the sanctions were invalid. Oklahoma moved for a preliminary injunction to prohibit enforcement of the sanctions. The district court denied Oklahoma's motion, holding Oklahoma did not show it was likely to prevail on the merits and did not show an injunction was in the public interest. Oklahoma appealed the district court's order. This court requested supplemental briefing as to whether the Tax Injunction Act (TIA), 28 U.S.C. § 1341, deprived the district court of jurisdiction in this case. After considering the arguments submitted by Oklahoma and IRP, we hold the district court's jurisdiction was proper. We therefore exercise jurisdiction pursuant to 28 U.S.C. § 1292(a)(1) and affirm the decision of the district court.