Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.
- Decided
- June 24, 1983
- Docket
- 82-695
- Status
- Published
- Jurisdiction
- Federal
Cited 5,652 timesSuperseded by statute (verified)Possible negative treatment: superseded by statute, superseded on other grounds (4 of 26 verified; none is a verified overruling) · Oncogenerix USA, Inc. v. Pharma Resources GmbH
What later courts said
- holding that preemption under § 514(a) does not permit removal when the plaintiff's state claim falls without the scope of ERISA's civil remedy provisions — (untitled) (1999)
- concluding that the district court lacked subject matter jurisdiction over a lawsuit brought by state tax authorities for a declaratory judgment involving an ERISA-covered employee benefit plan — Jack Leeson v. Transamerica Disability Income (2012)
- holding that ERISA did not preempt a state law cause of action outside the scope of § 502(a) — Caterpillar, Inc. v. Usinor Industeel (2005)
Each line is a later court’s own words about this case, not a summary. Read the opinion before relying on it.
How the opinion begins
Justice Brennan delivered the opinion of the Court.
The principal question in dispute between the parties is whether the Employee Retirement Income Security Act of 1974 (ERISA), 88 Stat. 829, as amended, 29 U. S. C. § 1001 et seq.
(1976 ed. and Supp. V), permits state tax authorities [*4] to collect unpaid state income taxes by levying on funds held in trust for the taxpayers under an ERISA-covered vacation benefit plan. The issue is an important one, which affects thousands of federally regulated trusts and all nonfederal tax collection systems, and it must eventually receive a definitive, uniform resolution. Nevertheless, for reasons involving perhaps more history than logic, we hold that the lower federal courts had no jurisdiction to decide the question in the case before us, and we vacate the judgment and remand the case with instructions to remand it to the state court from which it was removed.
Statutes cited
- 29 U.S.C. § 1001
- 29 U.S.C. § 1002
- 28 U.S.C. § 1441
- 28 U.S.C. § 1447
- 28 U.S.C. § 1331
- 28 U.S.C. § 2201
- 29 U.S.C. § 185
- 29 U.S.C. § 1132
- 29 U.S.C. § 1144
- 29 U.S.C. § 1104
And 3 more sections cited in the full opinion.
Cite this
Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal., 463 U.S. 1 (1983)Read the full opinion
Reading the library on this site uses your account’s daily calls, the same as the connector and the API. The Free plan needs no card. Calls a day on each plan.