Final Judgment, State of West Virginia et al. v. U.S. Department of the Treasury, No. 7:21-cv-00465

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Final judgment of the U.S. District Court for the Northern District of Alabama by Judge L. Scott Coogler in State of West Virginia, et al. v. United States Department of Treasury, et al., case 7:21-cv-00465, Document 83, dated November 15, 2021. It denies the Wisconsin Legislature's motion to intervene (doc. 58) and grants the Plaintiff States' motion for final judgment (doc. 75). The Secretary of the Treasury is permanently enjoined from seeking enforcement of the Tax Mandate, 42 U.S.C. § 802(c)(2)(A), against the Plaintiff States. Given that injunction, the request for declaratory relief is denied, and the defendants' motion to dismiss (doc. 76) is denied.

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            Case 7:21-cv-00465-LSC Document 83 Filed 11/15/21 Page 1 of 2                       FILED
                                                                                       2021 Nov-15 PM 04:34
                                                                                       U.S. DISTRICT COURT
                                                                                           N.D. OF ALABAMA


                      UNITED STATES DISTRICT COURT
                      NORTHERN DISTRICT OF ALABAMA
                           WESTERN DIVISION

State of West Virginia, et al.,               )
                                              )
      Plaintiffs,                             )
                                              )
vs.                                           )         7:21-cv-00465-LSC
                                              )
United States Department of                   )
Treasury, et al.,                             )
                                              )
      Defendants.                             )
                                              )

                                  FINAL JUDGMENT


       As discussed in the accompanying Memorandum of Opinion, the following

rulings are hereby made:

       1)       the Wisconsin Legislature’s motion to intervene as a plaintiff in
                this action (doc. 58) is hereby DENIED;

       2)       the Plaintiff States’ motion for a final judgment in their favor
                (doc. 75) is hereby GRANTED;

       3)       Defendant, the Secretary of the Treasury, is hereby
                PERMANENTLY ENJOINED from seeking enforcement of
                the Tax Mandate, 42 U.S.C. § 802(c)(2)(A), against the Plaintiff
                States;

       4)       given that injunction, the Plaintiff States’ request for declaratory
                relief (as argued in doc. 75) is hereby DENIED;




                                              1
 Case 7:21-cv-00465-LSC Document 83 Filed 11/15/21 Page 2 of 2




5)    Defendants’ motion to dismiss this action (doc. 76) is hereby
      DENIED.

Only to the extent provided by law are costs taxed against the Defendants.

DONE and ORDERED on November 15, 2021.



                                      _____________________________
                                              L. Scott Coogler
                                         United States District Judge
                                                                        160704




                                  2


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