In Re: P.N. of: P.N.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that state-law tax fraud claims raised a substantial federal question because they depended on the definition of a federal tax exemption for mortgage-backed securities
• finding that state-law tax fraud claims raised a substantial federal question because they depended on the definition of a federal tax exemption for mortgage-backed securities
• explaining that balance analysis properly focuses on “the nature of the claim, the traditional forum for such a claim, and the volume of cases that would be affected,” as well as any “special state interest in a category of litigation”
• finding a substantial federal issue where the qui tam relator’s “claims raise[d] a threshold question of law relating to mortgage-backed securities generally”
• “A state-law claim ‘necessarily’ raises federal questions where the claim is affirmatively ‘premised’ on a violation of federal law.”
• “[F]ederal-question jurisdiction is invoked by and large [where] plaintiffs plead[ ] a cause of action created by federal law.”

Source: CourtListener parenthetical corpus (CC0).