-pursuant to Mass. Gen. L. ch. 60, § 65. In November of 1995, RTC Trust filed a complaint to foreclose the mortgage against Findley in the Massachusetts Land Court. Judgment was granted in RTC Trust’s favor, a foreclosure sale occurred, and a foreclosure deed was issued by RTC Trust in favor of S/N-l on or about October 3,1996. DISCUSSION A. The Tax Injunction Act (TIA) Defendant Fall River asserts that this court lacks subject matter juris diction under the Tax Injunction Act, 28 U.S.C. § 1341, which states, “The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law w ate law would be inadequate under the “plain, speedy, and efficient” exception to the TIA. See Ludwin v. City of Cambridge, 592 F.2d 606, 609 (1st Cir.1979) (<HOLDING>). Plaintiff also does not contest that its
holding that federal common law governs equitable remedies available under erisa holding that where the question to be resolved in the declaratory judgment action will be decided in a pending action it is inappropriate to grant a declaratory judgment holding that federal law governs remedies available under title ix holding that the remedies available under massachusetts law to challenge tax assessments were sufficient to preclude federal declaratory action holding that the judicial immunity available to federal officers extends to section 1983 actions for declaratory and injunctive relief