United States Second Circuit

Summary judgment in favor of defendants is affirmed where ERISA does not preempt California's tax on unrelated business taxable income, and such a claim of preemption is not barred by the Tax Injunction Act.

Appellate Information

• Decided 05/23/2006
• Published 05/24/2006

Judges

• POOLER, Circuit Judge., Before:  POOLER, B.D. PARKER, Circuit Judges, and CHIN, District Judge.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Ethan Lipsig, Paul, Hastings, Janofsky, & Walker, LLP, (Kevin C. Logue, Patrick W. Shea, on the brief) Los Angeles, CA, for Plaintiffs-Appellants.


• For Appellees:
  
• Stephen Lew, Deputy Attorney General for the State of California, (Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, Donald R. Currier, Deputy Attorney General, on the brief), Los Angeles, CA, for Defendants-Appellees.