Court of Appeals for the Second Circuit January 12, 2009, No. 07-4791-cv (Smith v. Cuomo)

SUMMARY ORDER

Jonathan K. Smith appeals from a judgment of the United States District Court for the Eastern District of New York (Seybert, J.), dismissing his complaint on numerous grounds. The court held, inter alia, that Smith’s claims I — III were barred by res judicata, and that his claims IV-V were barred by the Tax Injunction Act (“TIA”), 28 U.S.C. § 1341.