LEVIN v. COMMERCE ENERGY, INC. ( No. 09-223 )
554 F. 3d 1094, reversed and remanded.

Syllabus	Opinion [Ginsburg]	Concurrence [Kennedy]	Concurrence [Thomas]	Concurrence [Alito]
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560 U. S. ____ (2010)

RICHARD A. LEVIN, TAX COMMISSIONER OF OHIO, PETITIONER v. COMMERCE ENERGY, INC., et al .

on writ of certiorari to the united states court of appeals for the sixth circuit

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     Justice Alito , concurring in the judgment.

     I agree with the Court that principles of comity bar the present action. I am doubtful about the Court’s efforts to distinguish Hibbs v. Winn , 542 U. S. 88 (2004) , but whether today’s holding undermines Hibbs ’ foundations is a question that can be left for another day.