Legal Opinion
Redding Ford v. California State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided December 16, 1983No. 83-1799PublishedCited by 7 opinions
1Opinion of the Court
SKOPIL, Circuit Judge:
Redding Ford appeals the dismissal of its action for declaratory and injunctive relief from the collection of state taxes. The district court dismissed for lack of subject matter jurisdiction. On appeal, Redding Ford argues that (1) the Tax Injunction Act, 28 U.S.C. § 1341, did not bar jurisdiction or (2) the federal court had ancillary jurisdiction to hear the case. We affirm.
FACTS AND PROCEEDINGS BELOW
As part of its business, Redding Ford leased new motor vehicles to the federal government. Appellees, members of the state Board of Equalization, determined that Redding…
2Cases cited15 opinions
- Owen Equipment & Erection Co. v. KrogerSupreme Court of the United States · 1978
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Department of Employment v. United StatesSupreme Court of the United States · 1966
- Societe De Conditionnement en Aluminium v. Hunter Engineering Co., Inc.Court of Appeals for the Ninth Circuit · 1981
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3Cited by7 opinions
- James E. Dremann v. Frank Francis People of CaliforniaCourt of Appeals for the Ninth Circuit · 1987
- Nobers v. Crucible, Inc.District Court, W.D. Pennsylvania · 1985
- Pro Sales, Inc. v. Texaco, U.S.A., a Division of Texaco, Inc., a Delaware CorporationCourt of Appeals for the Ninth Circuit · 1986
- Joyce Atkinson v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Air Polynesia, Inc. D/B/A Dhl Cargo v. George Freitas, Director of Taxation, State of HawaiiCourt of Appeals for the Ninth Circuit · 1984
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