FRANCHISE TAX BOARD OF THE STATE OF CALIFORNIA V. CONSTRUCTION LABORERS VACATION TRUST
FOR SOUTHERN CALIFORNIA
463 U.S. 1 (1983)
NATURE OF THE CASE: This was a dispute over taxes due.
FACTS: The Franchise Tax Board of California (P) filed a complaint against the
Construction Laborers Vacation Trust for Southern California (D) for allegedly failing to
comply with three levies for $380.56 total. D refused to honor the levies in that section
514 of ERISA preempts state law and as such, they as trustees, lack the power to honor the
levies made by P. D removed the case to Federal District Court and P's motion for remand to
state court was denied. The district court ruled that ERISA did not preempt P's power to
levy on funds held in trust by D. D appealed and the Court of Appeals reversed. The Supreme
Court granted certiorari.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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