GRABLE & SONS METAL PRODUCTS v. DARUE ENGINEERING

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Case Basics
Docket No. 
04-603
Petitioner 
Grable & Sons Metal Products, Inc.
Respondent 
Darue Engineering & Manufacturing
Advocates
(argued the cause for Petitioner)
(argued the cause for Respondent)
(argued the cause for Respondent)
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Facts of the Case 

The IRS seized property owned by Grable and gave Grable notice by certified mail before selling the property to Darue. Grable sued in state court, claiming Darue's title was invalid because federal law required the IRS to give Grable notice of the sale by personal service, not certified mail. Darue removed the case to federal disctrict court, arguing that the case presented a federal question because Grable's claim depended on an interpretation of federal tax law. The district court agreed and ruled for Darue. The Sixth Circuit affirmed the decision.

Question 

Did a case involving the interpretation of federal tax law belong in federal court and not the state court where it was filed?

Conclusion 
Decision: 9 votes for Darue Engineering, 0 vote(s) against
Legal provision: Internal Revenue Code

Yes. In a unanimous opinion delivered by Justice David Souter, the Court held that the case involved a federal question and could thus be removed to federal court. Federal-questions jurisdiction, the Court reasoned, lay over some state-law claims that implicated significant federal issues. In this case, the national interest in providing a federal forum for federal tax litigation warranted moving the case to federal court.

Cite this Page
GRABLE & SONS METAL PRODUCTS v. DARUE ENGINEERING. The Oyez Project at IIT Chicago-Kent College of Law. 25 November 2014. <http://www.oyez.org/cases/2000-2009/2004/2004_04_603>.
GRABLE & SONS METAL PRODUCTS v. DARUE ENGINEERING, The Oyez Project at IIT Chicago-Kent College of Law, http://www.oyez.org/cases/2000-2009/2004/2004_04_603 (last visited November 25, 2014).
"GRABLE & SONS METAL PRODUCTS v. DARUE ENGINEERING," The Oyez Project at IIT Chicago-Kent College of Law, accessed November 25, 2014, http://www.oyez.org/cases/2000-2009/2004/2004_04_603.