Legal Opinion

Her Majesty the Queen in Right of the Province of British Columbia v. Gilbertson

Court of Appeals for the Ninth Circuit

Decided March 23, 1979No. 77-2185PublishedCited by 12 opinions

1Opinion of the Court

J. BLAINE ANDERSON, Circuit Judge:

PROCEEDINGS BELOW:

The plaintiff, the Canadian Province of British Columbia, filed this diversity action against the defendants (John Raymond Gilbertson, Leonard Rosenthal, Jack Sylvester, Frank Jay Cobbs, and Claude Marian Johns) in the United States District Court for the District of Oregon. British Columbia sought recovery on a judgment for taxes which had been awarded against the defendants by a British Columbia court. The defendants made a F.R.Civ.P. 12(b) motion to dismiss the plaintiff’s complaint. After a hearing before a United States magistrate, the…

2Cases cited15 opinions

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. Klaxon Co. v. Stentor Electric Manufacturing Co.Supreme Court of the United States · 1941
  3. Hilton v. GuyotSupreme Court of the United States · 1895
  4. Banco Nacional De Cuba v. SabbatinoSupreme Court of the United States · 1964
  5. Milwaukee County v. M. E. White Co.Supreme Court of the United States · 1935

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3Cited by12 opinions

  1. United States v. BootsCourt of Appeals for the First Circuit · 1996
  2. Attorney General of Canada v. R.J. Reynolds Tobacco Holdings, Inc.Court of Appeals for the Second Circuit · 2001
  3. McCord v. Jet Spray International Corp.District Court, D. Massachusetts · 1994
  4. Medical Arts Building Ltd. v. EralpNorth Dakota Supreme Court · 1980
  5. Republic of Honduras v. Philip Morris Companies, Inc.Court of Appeals for the Eleventh Circuit · 2003

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