Holland v. Westmoreland Coal Co.
Petition for certiorari denied on May 24, 2021
Issues: (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.
