Legal Opinion
Franchise Tax Board v. Construction Laborers Vacation Trust
California Court of Appeal
Decided September 22, 1988No. B028881PublishedCited by 4 opinions
1Opinion of the Court
*957Opinion
ARABIAN, J.—
Introduction
The sole issue of this appeal is whether the Employee Retirement Income Security Act of 1974, 29 United States Code section 1001 et seq. (ERISA) permits state tax authorities to collect unpaid state income taxes by levying on funds held in trust for taxpayers under an ERISA-covered vacation benefit plan. Respondent Franchise Tax Board of the State of California (the Board) has attempted to levy upon the accounts of several delinquent state income taxpayers held in trust by the Construction Laborers Vacation Trust for Southern California (CLVT or the Trust). The…
2Cases cited16 opinions
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Fidelity Federal Savings & Loan Ass'n v. De La CuestaSupreme Court of the United States · 1982
- Metropolitan Life Insurance v. MassachusettsSupreme Court of the United States · 1985
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3Cited by4 opinions
- Retirement Fund Trust of the Plumbing, Etc. v. Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 1990
- Davidowitz v. Delta Dental Plan of California, Inc.Court of Appeals for the Ninth Circuit · 1991
- St. Francis Regional Medical Center v. Blue Cross Blue ShieldDistrict Court, D. Kansas · 1992
- Davidowitz v. Delta Dental Plan of California, Inc.Court of Appeals for the Ninth Circuit · 1991