Taxation — First Amendment, comity standards

Posted December 15, 2017 2:43 PM

Where the plaintiffs brought a Section 1983 suit effectively challenging imposition of a local tax, the suit fell outside of Section 1983 due to the comity doctrine. The 7th U.S. Circuit Court of Appeals affirmed a decision by U.S. District Judge Judge Frederick J. Kapala.Kelly and Anita Cosgriff reside in South Beloit on the Illinois/Wisconsin border. South Beloit is lcoated in Roscoe Township, Winnebago County. In 2013, they installed a $50,000 pool at their home. When two township employees came to their home in …

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