Coles. Co. (ECWd) -
"Without referencing the Illinois Supreme Court precedent, the court found that the doctrine of comity refrains the federal court from acting in cases that concern tax administration."
We found that statement in the Federal appellate brief filed by Rob Perry and Rex Dukeman of Matton in the Coles County Tax Assesment case to be spot on, as was the rest of the brief. Reading the brief all indications, as pointed out, the lower courts dismissal was done without referencing Illinois Supreme Court precedent, which appears to support their argument.
You can download the brief at this link or view below.
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