Legal Opinion
Chase Manhattan Bank, N.A. v. City of San Francisco
Court of Appeals for the Ninth Circuit
Decided August 18, 1997No. 95-16474PublishedCited by 1 opinion
1Per curiam
The issue is whether the Tax Injunction Act, 28 U.S.C. § 1341 (“TIA”), bars this suit for a judgment declaring that an upward reassessment of value for San Francisco real-estate tax purposes is preempted by the Employee Retirement Income Security Act, 29 U.S.C. §§ 1001-1461 (“ERISA”), where the reassessment adversely affects an ERISA plan. The district court held the TIA bars the action, and we affirm.
In 1986, the IBM Retirement Plan Trust Fund (“Plan”) purchased an annuity contract from Equitable Life Assurance Society of America (“Equitable”). As part of the contract, Equitable allocated a…
2Cases cited16 opinions
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- New York State Conference of Blue Cross & Blue Shield Plans v. Travelers InsuranceSupreme Court of the United States · 1995
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
- Susan Cripps, Defendant-Cross-Claimant-Appellant v. Life Insurance Company of North America, Plaintiff-Cross-Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
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3Cited by1 opinion
- Chase Manhattan Bank, N.A. v. City & County Of San FranciscoCourt of Appeals for the Ninth Circuit · 1997