Railway Express Agency, Inc., 421 U.S. 454, 463-64, 95 S.Ct. 1716, 44 L.Ed.2d 295 (1975). See also Delaware State College v. Ricks, 449 U.S. 250, 257-58, 101 S.Ct. 498, 66 L.Ed.2d 431 (1980); Robert A. Leflar, The New Conflicts-Limitations Act, 35 Mercer L.Rev. 461, 469 (1984). Supreme Court and Second Circuit precedent compel the rejection of plaintiffs claim.
National Private Truck Council v. Oklahoma Tax Commission, 515 U.S. 582, 115 S.Ct. 2351, 132 L.Ed.2d 509 (1995), is directly on point. The plaintiffs there challenged certain Oklahoma taxes as violating the “dormant” Commerce Clause which restricts the power of states to interfere with interstate commerce. They sought relief pursuant to 42 U.S.C. § 1983 and Okla. Stat. Tit. 68, § 226 (1981). The latter Oklahoma law created a right of action “to afford a remedy to a taxpayer aggrieved by the provisions” of any state tax law “where the taxes complained of are 1) an unlawful burden on interstate commerce, 2) violative of Acts of Congress or the United States Constitution, or 3) in cases where jurisdiction is vested in any courts of the United States.” Private Truck Council of Am. v. Oklahoma Tax Comm’n, 806 P.2d 598, 607 (Okl.1990), vacated 501 U.S. 1247, 111 S.Ct. 2882, 115 L.Ed.2d 1048 (1991) (internal quotation omitted).
Ultimately, following a protracted procedural history that we skip over, the Supreme Court of Oklahoma held that the plaintiffs were entitled to prevail because the taxes constituted an unlawful burden on interstate commerce. While it granted a refund of taxes pursuant to Oklahoma law, it declined to grant relief under 42 U.S.C. § 1983 even though one of the “rights privileges or immunities” protected by § 1983 was the right to be free from state action that violates the dormant Commerce Clause.
Dennis v. Higgins, 498 U.S. 439, 446-47, 111 S.Ct. 865, 112 L.Ed.2d 969 (1991). The reason for the denial of relief pursuant to § 1983 need not detain us here. The significance of this denial is that it compelled the related holding that the plaintiffs were not entitled to attorney’s fees pursuant to 42 U.S.C. § 1988.
The Supreme Court' affirmed the denial of relief pursuant to 42 U.S.C. § 1983, after concluding that “Congress never authorized federal courts to entertain damages actions under § 1983 against state taxes when state law furnishes an adequate legal remedy.” National Private Truck Council, 515 U.S. at 587, 115 S.Ct. 2351. More significantly for present purposes, the Supreme Court also affirmed the denial of attorney’s fees.. Notwithstanding the finding that the Oklahoma tax scheme violated the Constitution, the Supreme Court held “that when no relief can be awarded pursuant to § 198S, no attorney’s fees can be awarded under 1988.” Id. at 592, 115 S.Ct. 2351 (emphasis added).
The Oklahoma Tax Commission ease, like Farrar v. Hobby, involved an action pursuant to 42 U.S.C. § 1983, and its provision for an award of attorney’s fees to a prevailing party, 42 U.S.C. § 1988. Nevertheless, it is settled law that the standard for recovery of attorney’s fees by a prevailing party, is the same under the corresponding provisions of Title VII, 42 U.S.C. § 2000e-5(k). See Hensley v. Eckerhart, 461 U.S. 424, 433 n. 7, 103 S.Ct. 1933, 76 L.Ed.2d 40 (1983); Bridges v. Eastman Kodak Co., 102 F.3d 56, 58 n. 1 (2d Cir.1996), cert, denied sub nom. Yourdon, Inc. v. Bridges, 520 U.S. 1274, 117 S.Ct. 2453, 138 L.Ed.2d 211 (1997); Reed v. A.W. Lawrence & Co., 95 F.3d 1170, 1183 n. 16 (2d Cir.1996); Walker v. Anderson Elec. Connectors, 944 F.2d 841, 846 n. 10 (11th Cir.1991). Nor can the Oklahoma Tax Commission case be distinguished, as plaintiff suggests, as one in which plaintiffs prevailed only on state claims and lost on their federal claims. Brief for Plaintiff-Appellee at 29. Because she was not awarded any relief on it, plaintiff here did not prevail on her Title VII claim. The finding that the jury ren