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

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


Opinion by Judge Paez


For Appellant:

Alexis Ann Fallon, Fallon Law Offices, Saipan, MP

For Appellee:

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