Minor Lee McNeil v. Asa Hutchinson, Governor

United States Court of Appeals
For the Eighth Circuit
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No. 23-1319
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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
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Appeal from United States District Court
for the Eastern District of Arkansas - Central
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Submitted: June 12, 2023
Filed: June 23, 2023
[Unpublished]
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Before KELLY, ERICKSON, and GRASZ, Circuit Judges.
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PER CURIAM.

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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.
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1The Honorable Lee P. Rudofsky, United States District Judge for the Eastern
District of Arkansas.
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