Court Opinion

ID: 9404593
Source: CourtListenerOpinion
Date Created: 2023-06-23 16:01:01.97271+00
Date Added: 2024-06-11T17:20:15.588145
License: Public Domain

United States Court of Appeals
                            For the Eighth Circuit
                        ___________________________

                                No. 23-1319
                        ___________________________

                                Minor Lee McNeil

                       lllllllllllllllllllllPlaintiff - Appellant

                                          v.

  Asa Hutchinson, Governor and Chief Executive of Arkansas; Charles Collins,
Commissioner of Revenue; Bryan West, Collections Manager; Carl F. Cooper, III,
"Trey", Assistant Attorney General, State of Arkansas; Brent Dillon Houston, Judge

                      lllllllllllllllllllllDefendants - Appellees
                                       ____________

                    Appeal from United States District Court
                  for the Eastern District of Arkansas - Central
                                  ____________

                             Submitted: June 12, 2023
                               Filed: June 23, 2023
                                  [Unpublished]
                                  ____________

Before KELLY, ERICKSON, and GRASZ, Circuit Judges.
                           ____________

PER CURIAM.
       Minor McNeil appeals the district court’s1 dismissal of his 42 U.S.C. § 1983
action related to state taxes. After careful de novo review, we conclude that the
district court properly dismissed the claims because they were barred by the Tax
Injunction Act. See 28 U.S.C. § 1341 (Tax Injunction Act); Diversified Ingredients,
Inc. v. Testa, 846 F.3d 994, 995 (8th Cir. 2017) (standard of review). Accordingly,
we affirm. See 8th Cir. R. 47B.
                        ______________________________

      1
       The Honorable Lee P. Rudofsky, United States District Judge for the Eastern
District of Arkansas.

                                        -2-