Legal Opinion
Bank of New England Old Colony, N.A. v. R. Gary Clark, Tax Administrator, for the State of Rhode Island
Court of Appeals for the First Circuit
Decided March 2, 1993No. 92-1876PublishedCited by 36 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
In this appeal we must resolve a seemingly irreconcilable clash between two statutes. One vests the Federal Deposit Insurance Corporation (“FDIC”) with the power to remove “any action, suit, or proceeding” to federal court. 12 U.S.C. § 1819(b)(2)(B). The other commands that the district court “shall not” grant relief in cases involving issues of state tax law. 28 U.S.C. § 1341. In this case, the FDIC removed a Rhode Island tax dispute to the district court, and the district court remanded the case to the state court under § 1341, finding that the statute required…
2Cases cited18 opinions
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Kremer v. Chemical Construction Corp.Supreme Court of the United States · 1982
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
13 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Cisneros v. Alpine Ridge GroupSupreme Court of the United States · 1993
- Simon v. CebrickCourt of Appeals for the Third Circuit · 1995
- United States v. Raymond P. NovakCourt of Appeals for the Ninth Circuit · 2007
- Arkansas v. Farm Credit Services of Central ArkansasSupreme Court of the United States · 1997
- Hudson Savings Bank v. United StatesCourt of Appeals for the First Circuit · 2007
31 more not listed; retrieve them via the Exa API.