Legal Opinion
National Carriers' Conference Committee v. Heffernan
District Court, D. Connecticut
Decided September 29, 1977No. Civ. 77-191PublishedCited by 18 opinions
1Opinion of the Court
RULING ON DEFENDANT’S MOTION TO DISMISS
NEWMAN, District Judge.
This action was brought by the National Carriers’ Conference Committee (NCCC) and the eleven individual members of the committee as fiduciaries of the Railroad Employees National Dental Plan (Dental Plan) to enjoin a tax imposed by the state of Connecticut on benefits paid out under the plan. The defendant, Tax Commissioner of the State of Connecticut (Commissioner), has moved to dismiss for failure to state a claim and for lack of jurisdiction.
Plaintiff NCCC negotiates with the labor organizations of most of the nation’s railroads…
2Cases cited14 opinions
- Land v. DollarSupreme Court of the United States · 1947
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Gulf Oil Corp. v. Copp Paving Co.Supreme Court of the United States · 1974
- Department of Employment v. United StatesSupreme Court of the United States · 1966
- Georgia Railroad & Banking Co. v. RedwineSupreme Court of the United States · 1952
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Edward Ashton v. Kenneth CoryCourt of Appeals for the Ninth Circuit · 1986
- The Travelers Insurance Company v. CuomoCourt of Appeals for the Second Circuit · 1994
- Retirement Fund Trust of the Plumbing, Etc. v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 1990
- National Carriers' Conference Committee v. HeffernanDistrict Court, D. Connecticut · 1978
- Travelers Insurance v. CuomoCourt of Appeals for the Second Circuit · 1993
13 more not listed; retrieve them via the Exa API.