Legal Opinion
Shofer v. Stuart Hack Co.
Court of Appeals of Maryland
Decided September 17, 1991No. 165, September Term, 1990PublishedCited by 14 opinions
1Opinion of the Court
RODOWSKY, Judge.
This case presents issues of exclusive federal jurisdiction and of federal preemption of state law under the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001 through 1461. The action is brought by a retirement plan participant against a nonfiduciary consultant to the plan for loss, including liability for income taxes, interest and penalties, allegedly caused by tax advice negligently rendered by the consultant concerning loans from the plan.
I
ERISA preemption is created by a section in that statute providing that, with certain exceptions, ERISA “shall…
2Cases cited27 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Massachusetts Mutual Life Insurance v. RussellSupreme Court of the United States · 1985
- Ingersoll-Rand Co. v. McClendonSupreme Court of the United States · 1990
- Metropolitan Life Insurance v. MassachusettsSupreme Court of the United States · 1985
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
22 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Davis v. DipinoCourt of Appeals of Maryland · 1995
- Richard Shofer v. Hack Company, Stuart HackCourt of Appeals for the Fourth Circuit · 1992
- Waters v. United States Fidelity & Guaranty Co.Court of Appeals of Maryland · 1992
- Brown & Williamson Tobacco Corp. v. GressCourt of Appeals of Maryland · 2003
- Dudley Supermarket, Inc. v. Transamerica Life Insurance & Annuity Co.Court of Appeals for the First Circuit · 2002
9 more not listed; retrieve them via the Exa API.