Legal Opinion
Edward Ashton v. Kenneth Cory
Court of Appeals for the Ninth Circuit
Decided January 16, 1986No. 83-6451PublishedCited by 299 opinions
1Opinion of the Court
KENNEDY, Circuit Judge:
The Franchise Tax Board of California, the agency charged with enforcement of state personal income tax laws, appeals from a declaratory judgment, issued in favor of the Construction Laborers’ Vacation Trust for Southern California (CLVT), holding that Cal.Rev. & Tax.Code § 18817 (West 1983) is preempted by section 514(a) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1144(a) (1982). We reverse and vacate under the Tax Injunction Act, 28 U.S.C. § 1341 (1982), on the ground that the district court lacked jurisdiction.
CLVT established a…
2Cases cited23 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Perez v. LedesmaSupreme Court of the United States · 1971
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
18 more not listed; retrieve them via the Exa API.
3Cited by299 opinions
- William Leer Robert Larry Emerhiser v. Al Murphy Darrell Gardner Arvin AraveCourt of Appeals for the Ninth Circuit · 1988
- Ernest S. Little v. City of Seattle John Doe Jane Doe, and David PaulCourt of Appeals for the Ninth Circuit · 1989
- United Steelworkers of America v. Phelps Dodge Corporation, a New York Corporation, DefendantsCourt of Appeals for the Ninth Circuit · 1989
- Cleolis Hunt v. Dental DepartmentCourt of Appeals for the Ninth Circuit · 1989
- Fu-Kong Tzung Jean Tzung v. State Farm Fire and Casualty Company, and Does 1 Through 100, InclusiveCourt of Appeals for the Ninth Circuit · 1989
294 more not listed; retrieve them via the Exa API.