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2015

28 U.S.C. 1341

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How Would The Supreme Court Rule On Loving And Ridgely?, Steve R. Johnson May 2015

How Would The Supreme Court Rule On Loving And Ridgely?, Steve R. Johnson

Scholarly Publications

On March 3 the Supreme Court unanimously decided Direct Marketing Association v. Brohl, a case arising under the Tax Injunction Act {TIA). The focus of this article is not on Brohl on its own terms but on the implications of Brohl· for the Loving line of cases and for future cases that may arise out of Loving. I believe Brohl reveals that the Supreme Court would likely uphold the approach taken in Loving were a case of this kind to reach the Court. For that reason, the government was wise not to seek Supreme Court review of Loving. Unless it …