A federal court has ruled that it lacks authority under the U.S. Code to resolve a dispute between a Delaware developer and the state Department of Education on the constitutionality of the state's Voluntary School Assessment Act, or VSA. The court held that it did not have subject-matter jurisdiction over the collection of state taxes and granted the Education Department's motion for summary judgment to dismiss the developer's lawsuit.
Federal Judge Says Court Can't Hear Tax Assessment Challenge
Delaware Law Weekly
June 19, 2013