Skip to main content

Are you a legal professional? Visit our professional site

Please enter a legal issue and/or a location
Begin typing to search, use arrow keys to navigate, use enter to select

Find a Lawyer

More Options

Armstrong v. N. Mariana Islands, No. 07-16126

By FindLaw Staff on August 07, 2009 3:50 PM

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.

Read Armstrong v. N. Mariana Islands, No. 07-16126

Appellate Information

Argued and Submitted November 18, 2008

Filed August 7, 2009

Judges

Opinion by Judge Paez

Counsel

For Appellant:

Alexis Ann Fallon, Fallon Law Offices, Saipan, MP

For Appellee:

Gregory Baka, Deputy Attorney General, Office of the Attorney General, Saipan, MP

Copied to clipboard