Legal Opinion
Exxon Corp. v. Hunt
Court of Appeals for the Third Circuit
Decided June 30, 1982No. 81-2514PublishedCited by 22 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge-
Plaintiffs sought a declaratory judgment that a federal statute exempted them from a state tax. Invoking the Tax Injunction Act, 28 U.S.C. § 1341 (1976), the district court dismissed the case. We find that, although it recites a federal statute, the complaint does not present a claim that “arises under” federal law. On this ground, as well as on the Tax Injunction Act, we affirm the dismissal for lack of jurisdiction.
Plaintiffs’ complaint in the district court alleged that a tax levied under the New Jersey Spill Compensation and Control Act,…
2Cases cited22 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- Gully v. First Nat. Bank in MeridianSupreme Court of the United States · 1936
- Louisville & Nashville Railroad v. MottleySupreme Court of the United States · 1908
- Skelly Oil Co. v. Phillips Petroleum Co.Supreme Court of the United States · 1950
- Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
17 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Exxon Corp. v. HuntSupreme Court of the United States · 1986
- Manning v. Merrill Lynch Pierce Fenner & Smith, Inc.Court of Appeals for the Third Circuit · 2014
- Sipe v. Amerada Hess Corp.Court of Appeals for the Third Circuit · 1982
- New Jersey State Afl-Cio v. State of New Jersey and Joseph F. Murphy, Commissioner of the Department of Insurance for the State of New JerseyCourt of Appeals for the Third Circuit · 1984
- Town of Springfield, Vermont v. McCarrenDistrict Court, D. Vermont · 1982
17 more not listed; retrieve them via the Exa API.