State of Wis. (Dept. of Revenue; Income Sales, Inheritance & Excise Tax Div.) v. Maryland Nat. Bank

Decision Date10 November 1960
Citation734 F.2d 1015
PartiesSTATE OF WISCONSIN (DEPARTMENT OF REVENUE; INCOME SALES, INHERITANCE & EXCISE TAX DIVISION), Appellant, v. MARYLAND NATIONAL BANK, Trustee of Trust created by Rachel H. Pettit under Agreement dated
CourtU.S. Court of Appeals — Fourth Circuit

Louis F. Friedman, Baltimore, Md. (Gary P. Aiken, Friedman & Friedman, Baltimore, Md., on brief), for appellant.

Fenton L. Martin, Baltimore, Md. (Daniel H. Honemann, Clapp, Somerville, Honemann & Beach, Baltimore, Md., on brief), for appellees.

Before WIDENER, SPROUSE and CHAPMAN, Circuit Judges.

PER CURIAM:

The State of Wisconsin sued in the Maryland federal district court to enforce a judgment for her inheritance taxes she had obtained in a Wisconsin state court against the defendants, both of whom are citizens of Maryland. The district court declined to give the Wisconsin judgment full faith and credit, holding that the Wisconsin state court lacked personal jurisdiction to enter the judgment sued upon here. We are of opinion the district court did not have jurisdiction to inquire into the validity of the Wisconsin judgment, and thus vacate the judgment of the district court and remand the case with instructions to dismiss for want of jurisdiction.

To satisfy the requirements of federal diversity jurisdiction under 28 U.S.C. Sec. 1332(a)(1), there must be a civil action between "citizens of different States." It is settled that a State is not a citizen for purposes of diversity jurisdiction, and that 28 U.S.C. Sec. 1332 does not deal with cases in which a State is a party. Postal Telegraph Cable Co. v. Alabama, 155 U.S. 482, 487, 15 S.Ct. 192, 194, 39 L.Ed. 231 (1894); see Moor v. County of Alameda, 411 U.S. 693, 717, 93 S.Ct. 1785, 1799, 36 L.Ed.2d 596 (1973); Ohio v. Wyandotte Chemicals Corp., 401 U.S. 493, 498 n. 3, 91 S.Ct. 1005, 1009 n. 3, 28 L.Ed.2d 256 (1971); O'Neill v. Early, 208 F.2d 286, 289 (4th Cir.1953). There is thus no diversity of citizenship present here under 28 U.S.C. Sec. 1332.

No other jurisdictional base is claimed and apparently none other is present. There is no federal question at issue. 28 U.S.C. Sec. 1251(b)(3), which gives the Supreme Court non-exclusive original jurisdiction over actions by a State against the citizens of another State, does not...

To continue reading

Request your trial
16 cases
  • Hood v. Astrazeneca Pharmaceuticals
    • United States
    • U.S. District Court — Northern District of Mississippi
    • 7 Octubre 2010
    ...531 (1st Cir.1988); Ramada Inns, Inc. v. Rosemount Mem'l Park Ass'n, 598 F.2d 1303, 1309 (3d Cir.1979); Wisconsin v. Maryland Nat'l Bank, 734 F.2d 1015, 1016 (4th Cir.1984) (per curiam); Krisel v. Duran, 386 F.2d 179, 181 (2d Cir.1967), cert. denied, 390 U.S. 1042, 88 S.Ct. 1635, 20 L.Ed.2d......
  • IOWA COMPREHENSIVE PETROLEUM v. Amoco Oil Co.
    • United States
    • U.S. District Court — Northern District of Iowa
    • 27 Abril 1995
    ...2 F.3d 1200, 1202 (1st Cir. 1993); Northeast Fed. Credit Union v. Neves, 837 F.2d 531, 533 (1st Cir.1988); Wisconsin v. Maryland Nat'l Bank, 734 F.2d 1015, 1016 (4th Cir.1984); Indiana Port Comm'n v. Bethlehem Steel Corp., 702 F.2d 107, 109 (7th Cir.1983); Tradigrain v. Mississippi State Po......
  • Rose Acre Farms, Inc. v. N.C. Dep't of Env't & Natural Res.
    • United States
    • U.S. District Court — Eastern District of North Carolina
    • 30 Julio 2015
    ...("There is no question that a State is not a ‘citizen’ for purposes of the diversity jurisdiction."); Wisconsin v. Md. Nat'l Bank, 734 F.2d 1015, 1016 (4th Cir.1984) (per curiam) ("It is settled that a State is not a citizen for purposes of diversity jurisdiction, and that 28 U.S.C. § 1332 ......
  • Nicholson v. Commissioner of Social Sec. Admin.
    • United States
    • U.S. District Court — Northern District of West Virginia
    • 27 Febrero 2009
    ... ... Disability Benefits Supplemental Security Income ("SSI") to Nicholson. These benefits ceased on ... Dept. of Health and Human Resources Disability ... since at least January 2003, a form of state welfare assistance. The Administrative Law Judge ... ...
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT