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Brief in Support of Motion to Remand Mississippi Form

Brief in Support of Motion to Remand Mississippi Form

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if a case arises under federal law federal courts have jurisdiction to hear that case even if the case contains only state law claims what does it mean for a state law claim to arise under federal law the United States Supreme Court examined this question in Gully versus First National Bank the state of Mississippi's tax collector JB Gully sued First National Bank of Meridian in State Court the complaint alleged that first national had contractually agreed to pay a predecessor Bank state taxes and that first national had violated state law by not paying those taxes First National removed the case to Federal Court claiming the federal court had subject matter jurisdiction because the dispute arose under federal law specifically a federal statute allowing states to tax National Banks this federal statute had authorized Mississippi to pass the state law that imposed the original still unpaid Bank taxes being pursued in the case case Mississippi moved to remand the case to State Co

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