October 28, 2013 Magistrate Judge Issues Memorandum and Recommendation

For reasons below, it is Recommended that motion to dismiss be Granted:

     Lee's challenges to the rulings of the Wisconsin Circuit Court, the Wisconsin Appellate Court and the Wisconsin Supreme Court fall squarely within the ambit of Rooker-Feldman as those are state court judgments over which only the United States Supreme Court is vested with exclusive jurisdiction.

     The tax appeals commission's decision is inextricably intertwined with the court decisions and also falls within Rooker-Feldman prohibition on the exercise of subject matter jurisdiction.

     The fact that Lee missed statutory filing deadlines and lost his ability to appeal the tax commission's decision on the merits does not alter the fact that the Rooker-Feldman doctrine does not permit this court to reopen the state court process and review the merits of Lee's complaints.