Liss v. Bjork

Full title: Arnold A. LISS, We the People of the United States of America by Arnold A…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jun 25, 2001

12 F. App'x 585 (9th Cir. 2001)

Opinion

12 Fed.Appx. 585 (9th Cir. 2001) Arnold A. LISS, We the People of the United States of America by Arnold A. Liss, Plaintiff-Appellant, v. Jacqueline BJORK, Sr., Tax Representative; E. Hernandez, Sr., Compliance Representative; J. Coffman, Branch Manager of the Franchise Tax Board; George Griffith, Sergeant, CHP and accompanying Officer; Bradley Towing Company; John Does, X through 4999, Defendants-Appellees. No. 00-55970. D.C. No. CV-00-00775-JNK. United States Court of Appeals, Ninth Circuit. June 25, 2001

Submitted June 11, 2001. ¹

1 The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a); 9th Cir. R. 34-4.

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)

Plaintiff brought "complaint in trespass," alleging a conspiracy by California state tax officials and others. The United States District Court for the Southern District of California, Judith N. Keep, Chief Judge, dismissed the action, based on failure to state a claim. Plaintiff appealed. The Court of Appeals held that the Tax Injunction Act deprived the district court of jurisdiction over the action.

Affirmed.

Appeal from the United States District Court for the Southern District of California, Judith N. Keep, Chief Judge, Presiding.

Before O'SCANNLAIN, SILVERMAN, and GOULD, Circuit Judges.

MEMORANDUM ²

2 This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9th Cir. R. 36-3.

Arnold A. Liss appeals pro se the district court's Fed.R.Civ.P. 12(b)(6) dismissal of his "complaint in trespass" alleging a conspiracy by California state tax officials and others. We agree with the district

Page 586.

court that the Tax Injunction Act, 28 U.S.C. § 1341, deprived it of jurisdiction because California offers a "plain, speedy and efficient remedy" in its courts for tax appeals, and the gravamen of Liss's complaint impermissibly seeks federal court intrusion into California's taxation and collection process. Jerron West, Inc. v. State of California State Board of Equalization, 129 F.3d 1334, 1338 (9th Cir.), cert. denied, 525 U.S. 819, 119 S.Ct. 58, 142 L.Ed.2d 46 (1998).

Liss's request for a default judgment is denied, and the district court is AFFIRMED.