Mr. Boston Distiller Corp. And Consolidated Distributors of Tampa, Inc. v. Richard A. Pallot, Etc.

469 F.2d 337

• Court: Court of Appeals for the Fifth Circuit
• Decided: December 19, 1972
• Docket: 72-2350
• Status: Published

Opinions

PER CURIAM:

Mr. Boston Distiller Corporation has attempted through various efforts to have a Florida tax statute declared unconstitutional. Pertinent to its attempts is the Tax Injunction Act, 28 U.S.C. § 1341 (1964), which provides that the federal district courts shall not interfere with state taxes where an efficient remedy is available in state courts. After unreservedly presenting its case to the Florida courts, and losing (finally before the Florida Supreme Court¹), the corporation now resorts to the federal courts by this suit. At issue is whether the Tax Injunction Act, by confining appellant’s initial choice of forum to the state courts, provides an exception to the doctrine of res judicata for a subsequent suit in federal court. Under the circumstances here we believe res judicata applies and prevents further consideration by us. Accordingly, the District Judge properly dismissed the case, 342 F.Supp. 770. Autokefalos Orthodox Spiritual Church of Saint George, The Tropeophoros v. Hallahan, S.D.N.Y.1952, 103 F.Supp. 389; 1 A Moore’s Federal Practice ¶ 0.207 (1965).

Affirmed.

1 . Fairelotli v. Mr. Boston Distiller Corp., Fla.1970, 245 So.2d 240.