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.
Argued and Submitted November 18, 2008
Filed August 7, 2009
Opinion by Judge Paez
Alexis Ann Fallon, Fallon Law Offices, Saipan, MP