Richard A. Levin, Tax Commissioner of Ohio v. Commerce Energy, Inc. — Thomas, J., Concurring

Summary

Justice Thomas, concurring, argues the suit should be dismissed for lack of jurisdiction under the Tax Injunction Act (TIA) rather than on comity grounds. He contends that the TIA bars federal courts from suspending state tax collection, a bar that applies because respondents compete with exempt entities and thus object to their own tax liability. While skeptical of Hibbs v. Winn, he finds its third-party holding does not save this case. He asserts Sinochem does not apply here because deciding jurisdiction imposes no additional delay on judicial economy. He separately disagrees that the Court retains jurisdiction over constitutional tax claims as Hibbs suggested.