Legal Opinion
Mikulski v. Centerior Energy Corp.
Court of Appeals for the Sixth Circuit
Decided August 21, 2007No. 03-4486PublishedCited by 250 opinions
1Opinion of the CourtBatchelder, J.
J., GILMAN, GIBBONS, ROGERS, SUTTON, McKEAGUE, and GRIFFIN, JJ., joined. DAUGHTREY, J. (pp. 574-77), delivered a separate opinion concurring in part and dissenting in part, in which MARTIN, MOORE, COLE, and CLAY, JJ., joined.
OPINION
ALICE M. BATCHELDER, Circuit Judge.
The issue to be decided in the present case is whether the substantial-federal-question doctrine provides federal subject-matter jurisdiction over a state law claim on the basis that an embedded element of the claim concerns 26 U.S.C. § 312(n)(l), an accounting rule in the federal tax code. We hold that it does not.
I
Plaintiffs…
2Cases cited29 opinions
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- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Merrell Dow Pharmaceuticals Inc. v. Thompson Ex Rel. ThompsonSupreme Court of the United States · 1986
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3Cited by250 opinions
- Umland v. PLANCO Financial Services, Inc.Court of Appeals for the Third Circuit · 2008
- Adventure Outdoors, Inc. v. Michael BloombergCourt of Appeals for the Eleventh Circuit · 2008
- Ohio Ex Rel. Skaggs v. BrunnerCourt of Appeals for the Sixth Circuit · 2008
- Caroline Chevalier v. Kimberly BarnhartCourt of Appeals for the Sixth Circuit · 2015
- Violet Hogan v. Jo Ellen JacobsonCourt of Appeals for the Sixth Circuit · 2016
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