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

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.