Legal Opinion
Retirement Fund Trust of the Plumbing, Etc. v. Franchise Tax Board
Court of Appeals for the Ninth Circuit
Decided July 16, 1990No. 88-6355, 88-6415PublishedCited by 47 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
Two ERISA-regulated trust funds and their trustees appéal a grant of summary judgment in favor of officials of the State of California. The district court held that the state’s tax levy and withholding procedures are not preempted by federal law. We affirm in part and vacate in part.
I
FACTS
The Employee Retirement Income Security Act of 1974 (“ERISA” or “the Act”) 1 established a comprehensive federal statutory scheme designed to protect two types of “employee benefit plans”: “pension” plans 2 and “welfare” plans. 3 See Hydrostorage, Inc. v. Northern California…
2Cases cited50 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
45 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- James L. McCoy Administrator of the Electrical Workers Trust Funds, Etc. v. Massachusetts Institute of TechnologyCourt of Appeals for the First Circuit · 1991
- Paul A. Wright, on Behalf of All Similarly Situated Persons v. Chase RivelandCourt of Appeals for the Ninth Circuit · 2000
- Bidart Brothers, a California Corporation v. The California Apple CommissionCourt of Appeals for the Ninth Circuit · 1996
- Burch v. GeorgeCalifornia Supreme Court · 1994
- Guidry v. Sheet Metal Workers International Ass'n, Local No. 9Court of Appeals for the Tenth Circuit · 1993
42 more not listed; retrieve them via the Exa API.