United States Ninth Circuit

In an action against a U.S. territory seeking recovery of income tax rebates and accrued interest under the territorial tax code, dismissal of the complaint is affirmed where the rebate provisions of the tax code provided the legal basis for plaintiff's rebate claims and thus the claims did not "arise under federal law" under 28 U.S.C. section 1331.

Appellate Information

• Argued 11/18/2008
• Decided 08/07/2009
• Published 08/07/2009

Judges

• PAEZ, Circuit Judge:

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Alexis Ann Fallon, Fallon Law Offices, Saipan, MP, for the plaintiffs-appellants.


• For Appellees:
  
• Gregory Baka, Deputy Attorney General, Office of the Attorney General, Saipan, MP, for the defendant-appellee.