Holland v. Westmoreland Coal Co.

Issue: (1) Whether the exception to the Anti-Injunction Act in South Carolina v. Regan " in which the Supreme Court held that the AIA did not bar South Carolina from filing an original-jurisdiction action in the Supreme Court to raise a 10th Amendment challenge to an income tax assessed on private citizens " is available to debtors who want to avoid paying a tax for reasons unrelated to the tax"s validity; and (2) whether Coal Industry Retiree Health Benefit Act premiums are "any tax" protected by the Anti-Injunction Act.