<p>United States Court of Appeals: Federal Courts Lack Jurisdiction to Hear Montana Tax Credit Case</p>

United States Court of Appeals: Federal Courts Lack Jurisdiction to Hear Montana Tax Credit Case

U.S. Court of Appeals for the Ninth Circuit

The United States Court of Appeals for the Ninth Circuit held that federal courts do not have subject matter jurisdiction in the case of the Montana Department of Revenue's denial of a tax credit for donations applied towards religious education because the Tax Injunction Act prohibits federal courts from interfering with the collection of taxes when a speedy and efficient remedy may be had in state court.

<p>The United States Court of Appeals for the Ninth Circuit held that federal courts do not have subject matter jurisdiction in the case of the Montana Department of Revenue's denial of a tax credit for donations applied towards religious education because the Tax Injunction Act prohibits federal courts from interfering with the collection of taxes when a speedy and efficient remedy may be had in state court.</p>