Minor McNeil v. Asa Hutchinson

Opinion

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Submitted: June 12, 2023 Filed: June 23, 2023 [Unpublished] ____________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

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