In this article, Timothy O'Toole examines recent arguments before the U.S. Supreme Court in Direct Mktg. Ass'n v. Brohl, regarding interpretation of the Tax Injunction Act (TIA) and the justices' consideration of Judge Henry Friendly's ruling on its restrictions for federal courts.  "Judge Friendly's analysis was extremely pertinent, because the basic question debated at oral argument was how broadly the TIA should be interpreted," O'Toole said.  Friendly's position was that courts should construe the statute narrowly.  "Sometime before the end of this term, we will find out whether the full Supreme Court agrees," O'Toole said.