Franchise Tax Board Of The State Of California v. Construction Laborers Vacation Trust For Southern California

463 U.S. 1 (1983)

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Nature of the Case

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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.