Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.

PETITIONER: Franchise Tax Bd. of Cal.
RESPONDENT: Construction Laborers Vacation Trust for Southern Cal.
LOCATION: Bleckly County Superior Court

DOCKET NO.: 82-695
DECIDED BY: Burger Court (1981-1986)
LOWER COURT: United States Court of Appeals for the Ninth Circuit

CITATION: 463 US 1 (1983)
ARGUED: Apr 19, 1983
DECIDED: Jun 24, 1983

ADVOCATES:
James P. Watson - on behalf of the Appellee
Patti S. Kitching - on behalf of the Appellant

Facts of the case

Question

Media for Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.

Audio Transcription for Oral Argument - April 19, 1983 in Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.

Audio Transcription for Opinion Announcement - June 24, 1983 in Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.

William J. Brennan, Jr.:

I have for announcement the decision on 82-695, Franchise Tax Board versus the Construction Laborers Union.

The principal question in dispute between the parties to that appeal, which is here from the Court of Appeals for the Ninth Circuit, is whether the Employee Retirement Income Security Act (ERISA), previously mentioned by my Brother Blackmun, permits state tax authorities to collect unpaid state income taxes by levying on funds held in trust for the taxpayers under an ERISA-covered vacation benefit plan.

We don't, however, decide the question.

That's because we hold that the lower federal courts had no jurisdiction to address or decide.

We therefore vacate the judgment and remand the case to the state court from which it was removed.

Our reasons are set forth at length.

In an opinion filed to the clerk, that decision was unanimous.