franchise
tax
bd
laborers
vacation
trust
argued
april
decided
june
appellee
construction
laborers
vacation
trust
southern
california
clvt
established
agreement
construction
industry
employer
associations
labor
union
provide
mechanism
administering
provisions
agreement
granting
construction
workers
yearly
paid
vacation
trust
qualifies
welfare
benefit
plan
within
meaning
employee
retirement
income
security
act
erisa
hence
subject
regulation
erisa
appellant
california
franchise
tax
board
filed
complaint
california
state
clvt
trustees
alleging
two
causes
action
clvt
failed
comply
certain
tax
levies
issued
california
statute
thereby
becoming
liable
damages
failure
view
defendants
contention
erisa
state
law
trustees
lacked
power
honor
levies
judgment
issued
declaring
parties
respective
rights
clvt
removed
case
federal
district
denying
appellant
motion
remand
state
held
erisa
state
power
levy
funds
held
trust
clvt
appeals
reversed
held
case
within
removal
jurisdiction
conferred
pp
diversity
citizenship
parties
case
propriety
removal
turns
whether
case
falls
within
original
federal
question
jurisdiction
district
courts
supp
complaint
rule
defendant
may
remove
case
federal
unless
plaintiff
complaint
establishes
case
arises
federal
law
within
meaning
may
removed
basis
federal
defense
including
defense
even
defense
anticipated
complaint
parties
admit
defense
question
truly
issue
pp
appellant
first
cause
action
straightforward
application
complaint
rule
precludes
original
jurisdiction
thus
cause
action
removable
california
law
establishes
set
conditions
without
reference
federal
law
tax
levy
may
enforced
federal
law
becomes
relevant
way
defense
obligation
created
entirely
state
law
appellant
made
valid
claim
relief
state
law
pp
appellant
second
cause
action
removable
federal
federal
jurisdictional
statutes
federal
courts
original
jurisdiction
acquire
jurisdiction
removal
federal
question
presented
complaint
state
declaratory
judgment
plaintiff
sought
federal
declaratory
judgment
federal
jurisdiction
barred
skelly
oil
phillips
petroleum
federal
jurisdiction
lacking
availability
federal
declaratory
judgment
procedure
federal
claim
arise
defense
action
situation
presented
state
suit
declaration
validity
state
law
sufficiently
removed
spirit
necessity
careful
limitation
federal
district
jurisdiction
informed
statutory
interpretation
skelly
oil
gully
first
national
bank
meridian
convince
congress
informs
otherwise
suit
within
district
courts
original
jurisdiction
accordingly
suit
brought
originally
state
removable
pp
suit
state
tax
authorities
statute
like
california
tax
levy
statute
involved
arise
erisa
state
right
enforce
tax
levies
central
concern
federal
statute
avco
machinists
distinguished
even
though
erisa
may
preclude
enforcement
state
levy
circumstances
case
action
enforce
levy
preempted
erisa
face
complaint
many
reasons
completely
unrelated
erisa
provisions
purposes
state
may
may
entitled
relief
seeks
moreover
erisa
provide
alternative
cause
action
state
favor
enforce
rights
appellant
second
cause
action
arise
erisa
erisa
enumerates
parties
entitled
seek
declaratory
judgment
act
provide
anyone
participants
beneficiaries
fiduciaries
plan
express
cause
action
declaratory
judgment
issues
case
suit
similar
relief
party
arise
provision
pp
brennan
delivered
opinion
unanimous
patti
kitching
deputy
attorney
general
california
argued
cause
appellant
briefs
john
van
de
kamp
attorney
general
edmond
mamer
deputy
attorney
general
james
watson
argued
cause
appellees
brief
george
cox
john
miller
william
dexter
filed
brief
multistate
tax
commission
amicus
curiae
urging
reversal
briefs
amici
curiae
urging
affirmance
filed
solicitor
general
lee
stuart
smith
timothy
ryan
karen
ward
allen
feldman
albert
woll
laurence
gold
george
kaufmann
american
federation
labor
congress
industrial
organizations
thomas
stanton
victor
van
bourg
boards
trustees
carpenters
vacation
holiday
trust
fund
northern
california
et
al
eugene
granof
george
pantos
erisa
industry
committee
eric
joseph
lieberman
attorney
general
christina
dunnell
assistant
attorney
general
ann
thacher
anderson
filed
brief
state
connecticut
et
al
amici
curiae
justice
brennan
delivered
opinion
principal
question
dispute
parties
whether
employee
retirement
income
security
act
erisa
stat
amended
et
seq
ed
supp
permits
state
tax
authorities
collect
unpaid
state
income
taxes
levying
funds
held
trust
taxpayers
vacation
benefit
plan
issue
important
one
affects
thousands
federally
regulated
trusts
nonfederal
tax
collection
systems
must
eventually
receive
definitive
uniform
resolution
nevertheless
reasons
involving
perhaps
history
logic
hold
lower
federal
courts
jurisdiction
decide
question
case
us
vacate
judgment
remand
case
instructions
remand
state
removed
none
relevant
facts
dispute
appellee
construction
laborers
vacation
trust
southern
california
clvt
trust
established
agreement
four
associations
employers
active
construction
industry
southern
california
southern
california
district
council
laborers
arm
district
council
affiliated
locals
laborers
international
union
north
america
purpose
agreement
trust
establish
mechanism
administering
provisions
agreement
grants
construction
workers
yearly
paid
vacation
trust
agreement
expressly
proscribes
assignment
pledge
encumbrance
funds
held
trust
clvt
plan
clvt
administers
unquestionably
employee
welfare
benefit
plan
within
meaning
erisa
clvt
individual
trustees
thereby
subject
extensive
regulation
titles
iii
erisa
appellant
franchise
tax
board
california
agency
charged
enforcement
state
personal
income
tax
law
california
law
authorizes
appellant
require
person
possession
credits
personal
property
things
value
belonging
taxpayer
withhold
amount
tax
interest
penalties
due
taxpayer
transmit
amount
withheld
franchise
tax
board
cal
rev
tax
code
ann
west
supp
person
upon
notice
franchise
tax
board
fails
comply
request
withhold
transmit
funds
becomes
personally
liable
amounts
identified
notice
june
franchise
tax
board
filed
complaint
state
clvt
trustees
heading
first
cause
action
appellant
alleged
clvt
failed
comply
three
levies
issued
concluding
allegation
damaged
sum
exceed
plus
interest
june
app
heading
second
cause
action
appellant
incorporated
previous
allegations
added
time
levies
alleged
continues
actual
controversy
parties
concerning
respective
legal
rights
duties
board
appellant
contends
defendants
clvt
obligated
required
law
pay
board
amounts
held
favor
board
delinquent
taxpayers
hand
defendants
contend
section
erisa
preempts
state
law
trustees
lack
power
honor
levies
made
upon
state
california
efendants
continue
refuse
honor
board
levies
regard
accordingly
declaration
parties
respective
rights
required
fully
finally
resolve
controversy
clvt
removed
case
district
central
district
california
denied
franchise
tax
board
motion
remand
state
merits
district
ruled
erisa
state
power
levy
funds
held
trust
clvt
clvt
appealed
appeals
reversed
petition
rehearing
franchise
tax
board
renewed
argument
district
lacked
jurisdiction
complaint
case
petition
rehearing
denied
appeal
taken
postponed
consideration
jurisdiction
pending
argument
merits
hold
case
within
removal
jurisdiction
conferred
therefore
reach
merits
preemption
question
ii
jurisdictional
structure
issue
case
remained
basically
unchanged
past
century
exceptions
relevant
civil
action
brought
state
district
courts
original
jurisdiction
may
removed
defendant
defendants
district
district
division
embracing
place
action
pending
ibid
appears
final
judgment
case
properly
removed
within
original
jurisdiction
district
courts
district
must
remand
state
removed
see
case
many
cases
diversity
citizenship
parties
propriety
removal
turns
whether
case
falls
within
original
federal
question
jurisdiction
district
courts
district
courts
shall
original
jurisdiction
civil
actions
arising
constitution
laws
treaties
supp
since
first
version
enacted
act
mar
ch
stat
statutory
phrase
arising
constitution
laws
treaties
resisted
attempts
frame
single
precise
definition
determining
cases
fall
within
cases
fall
outside
original
jurisdiction
district
courts
especially
considered
light
removal
jurisdiction
phrase
arising
masks
welter
issues
regarding
interrelation
federal
state
authority
proper
management
federal
judicial
system
familiar
definition
statutory
arising
limitation
justice
holmes
statement
suit
arises
law
creates
cause
action
american
well
works
layne
bowler
however
well
settled
justice
holmes
test
useful
describing
vast
majority
cases
come
within
district
courts
original
jurisdiction
describing
cases
beyond
district
jurisdiction
often
held
case
arose
federal
law
vindication
right
state
law
necessarily
turned
construction
federal
law
see
smith
kansas
city
title
trust
hopkins
walker
even
ardent
proponent
holmes
test
admitted
rejected
exclusionary
principle
see
flournoy
wiener
frankfurter
dissenting
see
also
harms
eliscu
friendly
leading
commentators
suggested
purposes
action
arises
federal
law
order
plaintiff
secure
relief
sought
obliged
establish
correctness
applicability
case
proposition
federal
law
bator
mishkin
shapiro
wechsler
hart
wechsler
federal
courts
federal
system
ed
hereinafter
hart
wechsler
cf
harms
supra
case
may
arise
law
complaint
discloses
need
determining
meaning
application
law
one
powerful
doctrine
emerged
however
complaint
rule
practical
matter
severely
limits
number
cases
state
law
creates
cause
action
may
initiated
removed
federal
district
thereby
avoiding
automatically
number
potentially
serious
conflicts
hether
case
one
arising
constitution
law
treaty
sense
jurisdictional
statute
must
determined
necessarily
appears
plaintiff
statement
claim
bill
declaration
unaided
anything
alleged
anticipation
avoidance
defenses
thought
defendant
may
interpose
taylor
anderson
many
cases
federal
law
becomes
relevant
insofar
sets
bounds
operation
state
authority
complaint
rule
makes
sense
quick
rule
thumb
describing
case
gully
justice
cardozo
wrote
petitioner
prove
state
law
obeyed
question
reached
whether
anything
provisions
administrative
conduct
inconsistent
federal
rule
done
taxing
officers
levying
tax
suit
amount
substance
law
mississippi
assessment
shareholders
substance
well
form
assessment
bank
alone
conclusion
inescapable
neither
tax
debt
apart
barriers
congress
may
built
hand
finding
upon
evidence
mississippi
law
obeyed
may
compose
controversy
altogether
leaving
room
contention
federal
law
infringed
one
say
question
federal
law
lurking
background
farther
background
lurks
question
constitutional
law
question
state
power
federal
form
government
dispute
doubtful
conjectural
far
removed
plain
necessity
unavailing
extinguish
jurisdiction
iii
simply
state
principles
apply
case
hand
appellant
complaint
sets
forth
two
causes
action
one
expressly
refers
erisa
either
comes
within
original
jurisdiction
federal
courts
removal
proper
whole
case
see
although
appellant
complaint
specifically
assert
particular
statutory
entitlement
relief
seeks
language
complaint
suggests
parties
dispute
appellant
first
cause
action
claim
cal
rev
tax
code
ann
west
supp
see
supra
second
cause
action
claim
california
declaratory
judgment
act
cal
civ
proc
code
ann
west
initial
proposition
law
creates
cause
action
state
law
original
federal
jurisdiction
unavailable
unless
appears
substantial
disputed
question
federal
law
necessary
element
one
state
claims
one
claim
really
one
federal
law
even
though
state
law
creates
appellant
causes
action
case
might
still
arise
laws
complaint
established
right
relief
state
law
requires
resolution
substantial
question
federal
law
dispute
parties
appellant
first
cause
action
enforce
levy
straightforward
application
complaint
rule
precludes
original
jurisdiction
california
law
establishes
set
conditions
without
reference
federal
law
tax
levy
may
enforced
federal
law
becomes
relevant
way
defense
obligation
created
entirely
state
law
appellant
made
valid
claim
relief
state
law
see
supra
complaint
rule
framed
deal
precisely
situation
discuss
since
settled
law
case
may
removed
federal
basis
federal
defense
including
defense
even
defense
anticipated
plaintiff
complaint
even
parties
admit
defense
question
truly
issue
case
appellant
declaratory
judgment
action
poses
difficult
problem
whereas
question
federal
relevant
appellant
first
cause
action
potential
defense
necessary
element
declaratory
judgment
claim
cal
civ
proc
code
ann
west
party
interest
property
may
bring
action
declaration
another
party
legal
rights
duties
respect
property
upon
showing
actual
controversy
relating
legal
rights
duties
parties
questions
dispute
parties
case
concern
rights
duties
clvt
trustees
erisa
appellant
request
declaratory
judgment
california
law
clearly
encompass
questions
governed
erisa
appellant
complaint
identifies
questions
subject
controversy
parties
questions
must
raised
complaint
declaratory
judgment
therefore
clear
face
complaint
appellant
may
obtain
relief
seeks
second
cause
action
hat
declare
defendants
legally
obligated
honor
future
levies
board
upon
clvt
app
without
construction
erisa
adjudication
effect
constitutionality
questions
federal
law
appellant
argues
original
jurisdiction
complaint
foreclosed
decision
skelly
oil
phillips
petroleum
shall
see
however
skelly
oil
directly
controlling
skelly
oil
skelly
oil
phillips
contract
sale
natural
gas
entitled
seller
skelly
oil
terminate
contract
time
december
federal
power
commission
yet
issued
certificate
convenience
necessity
third
party
pipeline
company
phillips
intended
resell
gas
purchased
skelly
oil
dispute
began
federal
power
commission
informed
pipeline
company
november
issue
conditional
certificate
make
order
public
december
time
skelly
oil
notified
phillips
decision
terminate
contract
phillips
brought
action
district
federal
declaratory
judgment
act
seeking
declaration
contract
still
effect
diversity
parties
held
phillips
claim
within
jurisdiction
conferred
reasoned
operation
declaratory
judgment
act
procedural
aetna
life
ins
haworth
congress
enlarged
range
remedies
available
federal
courts
extend
jurisdiction
concerned
power
inferior
federal
courts
entertain
litigation
within
restricted
area
constitution
acts
congress
confine
jurisdiction
means
kinds
issues
give
right
entrance
federal
courts
jurisdiction
sense
altered
declaratory
judgment
act
prior
act
federal
entertain
suit
contract
plaintiff
asked
immediately
enforceable
remedy
like
money
damages
injunction
relief
given
requisites
jurisdiction
sense
federal
right
diversity
provided
foundation
resort
federal
courts
declaratory
judgment
act
allowed
relief
given
way
recognizing
plaintiff
right
even
though
immediate
enforcement
asked
requirements
jurisdiction
limited
subject
matters
alone
congress
authorized
district
courts
adjudicate
impliedly
repealed
modified
initial
matter
must
decide
whether
doctrine
skelly
oil
limits
original
jurisdiction
extension
removal
jurisdiction
question
federal
law
appears
face
complaint
declaratory
judgment
apparently
question
first
impression
passage
quoted
makes
clear
skelly
oil
relied
significantly
precise
contours
federal
declaratory
judgment
act
well
cf
stressing
need
respect
limited
procedural
purpose
declaratory
judgment
act
emphasis
declaratory
judgment
act
intended
affect
remedies
available
federal
district
jurisdiction
critical
reasoning
interpretation
federal
declaratory
judgment
act
skelly
oil
apply
force
state
declaratory
judgment
statutes
many
antedate
federal
statute
see
developments
law
declaratory
judgments
harv
rev
cf
nashville
wallace
appellate
jurisdiction
federal
questions
state
declaratory
judgment
yet
skelly
oil
limited
federal
declaratory
judgment
act
fidelity
spirit
leads
us
extend
state
declaratory
judgment
actions
well
federal
district
courts
take
jurisdiction
either
originally
removal
state
declaratory
judgment
claims
raising
questions
federal
law
without
regard
doctrine
skelly
oil
federal
declaratory
judgment
act
limitations
skelly
oil
read
become
dead
letter
case
state
declaratory
judgment
action
available
litigants
get
federal
declaratory
judgment
despite
interpretation
simply
pleading
adequate
state
claim
declaration
federal
law
interpreted
declaratory
judgment
act
include
certain
limitations
jurisdiction
federal
district
courts
entertain
declaratory
judgment
suits
extremely
hesitant
interpret
judiciary
act
amendments
way
renders
limitations
later
statute
nugatory
therefore
hold
jurisdictional
statutes
stand
federal
courts
original
jurisdiction
acquire
jurisdiction
removal
federal
question
presented
complaint
state
declaratory
judgment
skelly
oil
bar
jurisdiction
plaintiff
sought
federal
declaratory
judgment
question
whether
federal
district
take
jurisdiction
appellant
declaratory
judgment
claim
brought
application
skelly
oil
suit
somewhat
unclear
federal
courts
regularly
taken
original
jurisdiction
declaratory
judgment
suits
declaratory
judgment
defendant
brought
coercive
action
enforce
rights
suit
necessarily
present
federal
question
section
erisa
specifically
grants
trustees
plans
like
clvt
cause
action
injunctive
relief
rights
duties
erisa
issue
action
exclusively
governed
federal
law
clvt
sought
injunction
erisa
application
state
regulations
require
acts
inconsistent
erisa
declaratory
judgment
suit
state
arise
federal
law
think
always
interpreted
skelly
oil
called
current
jurisdictional
legislation
since
act
march
eye
practicality
necessity
needed
something
accommodation
judgment
kaleidoscopic
situations
characterizes
law
treatment
problems
causation
selective
process
picks
substantial
causes
web
lays
ones
aside
gully
first
national
bank
meridian
good
reasons
federal
courts
entertain
suits
declare
validity
regulations
despite
possibly
conflicting
federal
law
significantly
prejudiced
inability
come
federal
declaratory
judgment
advance
possible
injunctive
suit
person
subject
federal
regulation
variety
means
enforce
laws
courts
suffer
questions
enforcement
may
raise
tested
express
grant
federal
jurisdiction
erisa
limited
suits
brought
certain
parties
see
infra
congress
presumably
determined
right
enter
federal
necessary
statute
purposes
go
far
provide
suit
parties
must
also
brought
federal
choose
sue
situation
presented
state
suit
declaration
validity
state
law
sufficiently
removed
spirit
necessity
careful
limitation
district
jurisdiction
informed
statutory
interpretation
skelly
oil
gully
convince
us
congress
informs
us
otherwise
suit
within
original
jurisdiction
district
courts
accordingly
suit
brought
originally
state
removable
either
clvt
also
argues
appellant
causes
action
substance
federal
claims
although
often
repeated
party
brings
suit
master
decide
law
rely
upon
fair
kohler
die
specialty
independent
corollary
complaint
rule
plaintiff
may
defeat
removal
omitting
plead
necessary
federal
questions
complaint
see
avco
aero
lodge
assn
machinists
aff
clvt
best
argument
stems
decision
avco
aero
lodge
case
petitioner
filed
suit
state
alleging
simply
valid
contract
respondent
union
respondent
agreed
submit
grievances
binding
arbitration
cause
sanction
work
stoppages
strikes
slowdowns
petitioner
alleged
respondent
officials
violated
agreement
participating
sanctioning
work
stoppages
sought
temporary
permanent
injunctions
breaches
pp
clear
petitioner
invoked
federal
cause
action
labor
management
relations
act
lmra
see
textile
workers
lincoln
mills
even
state
action
enforce
agreement
within
scope
controlled
federal
law
see
teamsters
lucas
flour
also
clear
however
law
effect
time
independent
limits
federal
jurisdiction
made
impossible
federal
grant
injunctive
relief
petitioner
sought
see
sinclair
refining
atkinson
later
overruled
boys
markets
retail
clerks
appeals
held
affirmed
petitioner
action
arose
thus
removed
federal
although
petitioner
undoubtedly
pleaded
adequate
claim
relief
state
law
contracts
sought
remedy
available
state
law
necessary
ground
decision
force
powerful
displace
entirely
state
cause
action
violation
contracts
employer
labor
organization
suit
purely
creature
federal
law
notwithstanding
fact
state
law
provide
cause
action
absence
avco
stands
proposition
federal
cause
action
completely
state
cause
action
complaint
comes
within
scope
federal
cause
action
necessarily
arises
federal
law
clvt
argues
analogy
erisa
like
meant
create
body
federal
common
law
state
action
require
interpretation
application
erisa
plan
document
arises
laws
brief
appellees
erisa
contains
provisions
creating
series
express
causes
action
favor
participants
beneficiaries
fiduciaries
plans
well
secretary
labor
may
interpreted
avco
state
action
coming
within
scope
erisa
removable
federal
district
even
otherwise
adequate
state
cause
action
pleaded
without
reference
federal
law
follow
however
either
appellant
claims
case
comes
within
scope
one
erisa
causes
action
phrasing
instructive
section
specifies
persons
participants
beneficiaries
fiduciaries
secretary
labor
may
bring
actions
particular
kinds
relief
neither
creates
expressly
denies
cause
action
favor
state
governments
enforce
tax
levies
purpose
purport
reach
every
question
relating
plans
covered
erisa
furthermore
erisa
makes
clear
congress
intend
entirely
every
state
cause
action
relating
plans
important
express
limitations
nothing
subchapter
shall
construed
exempt
relieve
person
law
state
regulates
insurance
banking
securities
background
clear
suit
state
tax
authorities
statute
like
arise
erisa
unlike
contract
rights
issue
avco
state
right
enforce
tax
levies
central
concern
federal
statute
reason
gully
see
supra
face
complaint
many
reasons
completely
unrelated
provisions
purposes
erisa
state
may
may
entitled
relief
seeks
furthermore
erisa
provide
alternative
cause
action
favor
state
enforce
rights
expressly
supplied
plaintiff
avco
federal
cause
action
replace
state
contract
claim
therefore
even
though
appeals
may
well
correct
erisa
precludes
enforcement
state
levy
circumstances
case
action
enforce
levy
erisa
appellant
declaratory
judgment
cause
action
presents
somewhat
difficult
issue
question
declaration
sought
clvt
trustees
power
honor
levies
made
upon
state
california
see
supra
undoubtedly
matter
concern
erisa
involves
meaning
enforceability
provisions
clvt
trust
agreement
forbidding
trustees
assign
otherwise
alienate
funds
held
trust
see
supra
thus
comes
within
class
questions
congress
intended
federal
courts
create
federal
common
law
erisa
participant
beneficiary
fiduciary
plan
covered
erisa
may
bring
declaratory
judgment
action
federal
determine
whether
plan
trustees
may
comply
state
levy
funds
held
trust
nevertheless
clvt
argument
appellant
second
cause
action
arises
erisa
fails
second
reason
given
erisa
carefully
enumerates
parties
entitled
seek
relief
provide
anyone
participants
beneficiaries
fiduciaries
express
cause
action
declaratory
judgment
issues
case
suit
similar
relief
party
arise
provision
iv
concern
case
consistent
application
system
statutes
conferring
original
jurisdiction
interpreted
many
years
interpretations
congress
given
lower
federal
courts
jurisdiction
hear
originally
removal
state
cases
complaint
establishes
either
federal
law
creates
cause
action
plaintiff
right
relief
necessarily
depends
resolution
substantial
question
federal
law
hold
suit
state
tax
authorities
enforce
levies
funds
held
trust
pursuant
employee
benefit
plan
declare
validity
levies
notwithstanding
erisa
neither
creature
erisa
suit
federal
courts
take
jurisdiction
turns
question
federal
law
accordingly
vacate
judgment
appeals
remand
case
may
remanded
superior
state
california
county
los
angeles
ordered
footnotes
part
hourly
compensation
due
bargaining
unit
members
employers
pay
certain
amount
clvt
places
money
account
employee
year
clvt
distributes
money
account
employee
kept
provided
employee
complies
clvt
application
procedures
funds
held
employees
fail
make
timely
application
used
defray
clvt
administrative
expenses
see
generally
trust
agreement
art
ix
app
plan
system
set
large
part
union
members
typically
work
several
employers
course
year
article
ix
provides
part
payments
due
fund
monies
vacation
accounts
established
pursuant
plan
shall
subject
manner
anticipation
alienation
sale
transfer
assignment
encumbrance
charge
employee
persons
anticipation
alienation
sale
transfer
assignment
pledge
encumbrance
charge
shall
void
ineffective
money
credited
vacation
account
shall
subject
withdrawal
distribution
times
manner
purposes
specified
agreement
several
points
appellant
issued
notices
clvt
requesting
withhold
transmit
approximately
unpaid
taxes
interest
penalties
due
three
individuals
clvt
dispute
individuals
question
beneficiaries
trust
holding
vacation
benefit
funds
case
however
acknowledged
receipt
appellant
notice
informed
appellant
requested
opinion
letter
administrator
pension
welfare
benefit
programs
department
labor
whether
permitted
erisa
honor
appellant
levy
clvt
also
informed
appellant
withhold
funds
individual
workers
received
opinion
department
labor
transmit
funds
franchise
tax
board
appellant
took
immediate
action
enforce
levy
january
clvt
finally
received
opinion
letter
requested
opinion
letter
concluded
position
department
labor
process
state
judicial
administrative
agency
seeking
levy
unpaid
taxes
unpaid
unemployment
insurance
contributions
upon
benefits
due
participant
beneficiary
plan
erisa
section
app
accordingly
january
counsel
clvt
furnished
appellant
copy
opinion
letter
informed
appellant
clvt
lacked
power
honor
appellant
levies
stated
intention
recommend
clvt
disburse
funds
withheld
employees
question
complaint
identify
statutory
authority
relief
requested
indeed
statute
mentioned
face
complaint
erisa
see
infra
least
purposes
determining
whether
courts
jurisdiction
case
appellate
jurisdiction
erisa
may
also
act
congress
regulating
commerce
within
meaning
supp
distinguished
arising
standards
see
skelly
oil
phillips
petroleum
statute
arising
language
tracks
similar
language
art
iii
constitution
construed
permitting
congress
extend
federal
jurisdiction
case
federal
law
potentially
forms
ingredient
see
osborn
bank
wheat
limited
legislative
history
suggests
congress
may
meant
confer
whole
power
constitution
conferred
cong
rec
remarks
carpenter
nevertheless
recently
reaffirmed
long
recognized
art
iii
arising
jurisdiction
broader
jurisdiction
verlinden
central
bank
nigeria
complaint
rule
applies
original
jurisdiction
district
courts
well
removal
jurisdiction
see
phillips
petroleum
texaco
per
curiam
case
brought
originally
federal
pan
american
petroleum
superior
attack
jurisdiction
state
possible
conceive
rational
jurisdictional
system
answer
well
complaint
consulted
determination
made
whether
case
arose
federal
law
original
removal
jurisdiction
coextensive
indeed
amendments
act
act
mar
ch
stat
amended
act
ch
stat
complaint
rule
applied
full
force
cases
removed
state
defendant
petition
removal
furnish
necessary
guarantee
case
necessarily
presented
substantial
question
federal
law
see
railroad
mississippi
water
keyes
commentators
repeatedly
proposed
mechanism
established
permit
removal
cases
federal
defense
may
dispositive
see
american
law
institute
study
division
jurisdiction
state
federal
courts
pp
ali
study
wechsler
federal
jurisdiction
revision
judicial
code
law
contemp
prob
proposals
adopted
gully
suit
mississippi
tax
authorities
claiming
first
national
bank
failed
make
good
contract
predecessor
corporation
whereby
according
state
bank
promised
pay
predecessor
tax
liabilities
removed
federal
motion
remand
defeated
ground
state
power
lay
tax
upon
shares
national
banks
origin
measure
provisions
federal
statute
necessary
implication
plaintiff
counts
upon
statute
suing
tax
trent
realty
associates
first
federal
savings
loan
first
national
bank
aberdeen
aberdeen
national
bank
washington
american
league
professional
baseball
clubs
cf
first
federal
savings
loan
assn
boston
greenwald
note
however
claim
federal
always
arise
defense
coercive
action
see
infra
course
absence
original
jurisdiction
mean
federal
forum
defense
may
heard
state
courts
reject
claim
federal
decision
may
ultimately
reviewed
appeal
see
fidelity
federal
savings
loan
assn
de
la
cuesta
deciding
question
issue
trent
realty
supra
obtain
declaratory
relief
california
party
must
plead
facts
showing
existence
actual
controversy
relating
legal
rights
duties
parties
wellenkamp
bank
america
cal
wycoff
company
transported
films
various
points
within
state
utah
sought
declaratory
judgment
state
regulatory
commission
power
forbid
transport
routes
authorized
interstate
commerce
commission
however
offered
evidence
whatever
past
pending
threatened
action
utah
commission
held
jurisdiction
essentially
dispute
matured
point
see
concrete
controversy
develop
also
added
complaint
action
declaratory
judgment
seeks
essence
assert
defense
impending
threatened
state
action
character
threatened
action
defense
determine
whether
jurisdiction
district
cause
action
declaratory
defendant
threatens
assert
involve
claim
federal
law
doubtful
federal
may
entertain
action
declaratory
judgment
establishing
defense
claim
dubious
even
though
declaratory
complaint
sets
forth
claim
federal
right
right
reality
nature
defense
threatened
cause
action
federal
courts
seize
litigations
state
courts
merely
one
normally
defendant
goes
federal
begin
defense
state
begins
case
state
law
existence
question
noted
leading
proponent
declaratory
judgments
interim
first
indication
state
declaratory
judgment
actions
fall
outside
art
iii
case
controversy
limitation
passage
federal
declaratory
judgment
act
issue
come
us
see
borchard
declaratory
judgments
california
declaratory
judgment
act
enacted
years
federal
act
see
ch
cal
stats
california
may
well
regard
statute
substantive
purpose
federal
act
interpreted
skelly
oil
according
leading
commentator
california
procedure
declaratory
relief
special
proceeding
action
classified
equitable
reason
type
relief
offered
witkin
california
procedure
ed
see
also
adams
cook
cal
cf
mefford
tulare
cal
app
declaratory
judgment
intended
liquidate
uncertainties
controversies
cf
western
title
guaranty
sacramento
san
joaquin
drainage
cal
app
cal
rptr
citing
federal
cases
beyond
power
congress
confer
right
declaratory
judgment
case
controversy
arising
federal
law
within
meaning
constitution
without
regard
skelly
oil
particular
application
complaint
rule
ali
report
strongly
criticized
skelly
oil
doctrine
changes
made
federal
question
jurisdiction
arguable
language
historical
test
seems
embody
repudiated
ali
study
nevertheless
congress
declined
make
change
point
adjustment
system
evolved
skelly
oil
rule
must
come
congress
may
seem
odd
purposes
determining
whether
removal
proper
analyze
claim
brought
state
law
state
party
continuously
objected
district
jurisdiction
case
party
trying
get
original
jurisdiction
along
irony
however
constant
feature
removal
statute
case
removable
federal
district
taken
jurisdiction
complaint
filed
see
wechsler
federal
jurisdiction
revision
judicial
code
law
contemp
prob
instance
federal
courts
consistently
adjudicated
suits
alleged
patent
infringers
declare
patent
invalid
theory
infringement
suit
declaratory
judgment
defendant
raise
federal
question
federal
courts
exclusive
jurisdiction
see
edelmann
specialty
hart
wechsler
taking
jurisdiction
type
suit
consistent
dictum
public
service
utah
wycoff
see
supra
stated
declaratory
judgment
plaintiff
get
original
federal
jurisdiction
anticipated
lawsuit
declaratory
judgment
defendant
arise
federal
law
also
consistent
nature
declaratory
remedy
designed
permit
adjudication
either
party
claims
right
see
borchard
declaratory
judgments
section
provides
civil
action
may
brought
participant
beneficiary
fiduciary
enjoin
act
practice
violates
provision
subchapter
terms
plan
obtain
appropriate
equitable
relief
redress
violations
ii
enforce
provision
subchapter
even
erisa
expressly
provide
jurisdiction
clvt
might
able
obtain
federal
jurisdiction
doctrine
applied
cases
person
subject
scheme
federal
regulation
may
sue
federal
enjoin
application
conflicting
state
regulations
declaratory
judgment
action
person
necessarily
run
afoul
skelly
oil
doctrine
see
lake
carriers
assn
macmullan
rath
packing
becker
aff
sub
nom
jones
rath
packing
first
federal
savings
loan
assn
boston
greenwald
express
opinion
however
whether
party
clvt
position
sue
erisa
enjoin
declare
invalid
state
tax
levy
despite
tax
injunction
act
see
california
grace
brethren
church
show
either
state
law
provided
speedy
efficient
remedy
congress
intended
erisa
exception
tax
injunction
act
indeed
appellant
strategy
case
shows
may
often
willing
go
great
lengths
avoid
resolution
question
realistically
little
prospect
flood
federal
courts
declaratory
judgment
actions
questions
arise
case
state
sought
declaration
state
defendant
removed
case
federal
accordingly
perhaps
appropriate
note
considerations
comity
make
us
reluctant
snatch
cases
state
brought
courts
state
unless
clear
rule
demands
cf
nn
supra
alleged
patent
infringers
example
clear
interest
swift
resolution
federal
issue
patent
validity
liable
damages
turns
infringing
patent
frequently
delicate
network
contractual
arrangements
third
parties
dependent
right
sell
license
product
parties
subject
conflicting
state
federal
regulatory
schemes
also
clear
interest
sorting
scope
government
authority
especially
face
threat
liability
application
federal
law
quickly
made
clear
clvt
suggests
treat
motion
dismiss
appellant
complaint
filed
district
counterclaim
declaratory
judgment
erisa
might
provide
independent
jurisdictional
basis
reaching
merits
issue
case
brief
appellees
see
first
federal
savings
loan
assn
boston
greenwald
supra
wong
bacon
supp
nd
cal
apparently
clvt
never
filed
answer
counterclaim
case
stipulated
district
treat
motion
dismiss
summary
judgment
decided
case
basis
see
app
juris
statement
district
findings
fact
conclusions
law
circumstances
decline
adopt
broad
construction
clvt
pleadings
similar
effect
oneida
indian
nation
county
oneida
held
unlike
ejectment
suits
plaintiff
derives
claim
federal
grant
taylor
anderson
ejectment
suit
based
indian
title
within
original
federal
question
jurisdiction
district
courts
indian
title
creates
federal
possessory
right
tribal
lands
wholly
apart
application
state
law
principles
normally
separately
protect
valid
right
possession
cf
rehnquist
concurring
statute
district
courts
shall
exclusive
jurisdiction
civil
actions
subchapter
brought
secretary
participant
beneficiary
fiduciary
except
actions
participant
beneficiary
recover
benefits
due
enforce
rights
terms
plan
clarify
rights
future
benefits
state
courts
concurrent
jurisdiction
addition
erisa
legislative
history
indicates
light
act
virtually
unique
provision
see
body
federal
substantive
law
developed
courts
deal
issues
involving
rights
obligations
private
welfare
pension
plans
cong
rec
remarks
javits
indeed
precedent
involving
statutes
granting
exclusive
jurisdiction
federal
courts
suggests
action
within
class
cases
state
federal
courts
concurrent
jurisdiction
proper
course
federal
district
take
removal
dismiss
case
altogether
without
reaching
merits
see
general
investment
lake
shore
koppers
continental
casualty
blackmun
contrast
lmra
applies
uits
violation
contracts
employer
labor
organization
representing
employees
industry
affecting
commerce
labor
organizations
taken
restrictive
view
may
sue
violations
contracts
see
smith
evening
news
lewis
benedict
coal
cf
nedd
mine
workers
contracts
covered
see
retail
clerks
lion
dry
goods
see
also
machinists
lodge
suit
employer
declaratory
judgment
contract
obligations
arises
even
never
intimated
action
merely
relating
contract
within
coverage
arises
exclusively
section
instance
state
battery
suit
growing
violent
strike
arise
simply
strike
may
violation
contract
cf
automobile
workers
russell
theory
looking
complaint
may
turn
levy
improper
state
law
fact
defendant
complied
levy
cf
gully
first
national
bank
meridian
furthermore
levy
clvt
might
something
like
property
taxes
real
estate
owned
clvt
trust
agreement
authorizes
trustees
pay
taxes
art
app
see
supra
course
suggesting
trustees
power
comply
state
tax
levy
subset
trustees
general
duties
respect
clvt
matter
concern
erisa
express
opinion
whether
erisa
forbids
trustees
comply
levies
case
otherwise
state
power
levy
funds
held
trust
true
holding
erisa
state
causes
action
entirely
merely
hold
erisa
effect
appellant
suit
case
lmra
petitioner
contract
suit
avco
prejudge
merits
clvt
claim
see
supra
section
erisa
interpreted
creating
cause
action
declaratory
judgment
see
cutaiar
marshall
repeat
however
caveat
expressed
supra
effect
tax
injunction
act
clvt
also
argues
case
directly
controlled
avco
theory
clvt
trust
agreement
contract
covered
lmra
brief
appellees
reject
argument
essentially
reasons
given
supra
case
state
rely
contract
within
scope
connection
appellant
causes
action
enforce
levy
declaration
rights
duties
suit
enforce
trust
agreement
attenuated
us
say
either
arises