Task: sc_issue_10

What follows is an opinion from the Supreme Court of the United States. Your task is to determine the issue of the Court's decision. Determine the issue of the case on the basis of the Court's own statements as to what the case is about. Focus on the subject matter of the controversy rather than its legal basis.

Justice Ginsburg
delivered the opinion of the Court.
Jefferson County, Alabama, imposes an occupational tax on persons working within the county who are not otherwise required to pay a license fee under state law. The controversy before us stems from proceedings the county commenced to collect the tax from two federal judges who hold court in the county. Preliminarily, the parties dispute whether, as the federal judges assert, the collection proceedings may be removed to, and adjudicated in, federal court. On the merits, the judges maintain that they are shielded from payment of the tax by the intergovernmental tax immunity doctrine, while the county urges that the doctrine does not apply unless the tax discriminates against an officeholder because of the source of his pay or compensation.
We hold that the case was properly removed under the federal officer removal statute, 28 U. S. C. § 1442(a)(3), and that the Tax Injunction Act, §1341, does not bar federal-court adjudication. We further conclude that Jefferson County’s tax operates as a nondiscriminatory tax on the judges’ compensation, to which the Public Salary Tax Act of 1939, 4 U. S. C. § 111, consents.
I
A
Alabama counties, as entities created by the State, can impose no tax absent state authorization. See Estes v. Gadsden, 266 Ala. 166, 170, 94 So. 2d 744, 747 (1957). Alabama, the parties to this litigation agree, has not authorized its counties to levy an income tax. See Jefferson County v. Acker, 850 F. Supp. 1536, 1537-1538, n. 2 (ND Ala. 1994); McPheeter v. Auburn, 288 Ala. 286, 292, 259 So. 2d 833, 837 (1972); Estes, 266 Ala., at 171-172, 94 So. 2d, at 748-750. In 1967, Alabama authorized its counties to levy a “license or privilege tax” upon persons who do not pay any other license tax to either the State or county. 1967 Ala. Acts 406, §3. As stated in the authorization, a county may impose the tax “upon any person for engaging in any business” for which a license or privilege tax is not required by either the State of Alabama or the county under the laws of the State of Alabama. §4.
Pursuant to Alabama’s authorization, Jefferson County, in 1987, enacted Ordinance Number 1120, “establish[ing] a license or privilege tax on persons engaged in any vocation, occupation, calling or profession in [the] County who is not required by law to pay any license or privilege tax to either the State of Alabama or the County.” Ordinance No. 1120, preamble (1987) (Ordinance or Ordinance No. 1120). The Ordinance declares it “unlawful... to engage in” a covered occupation without paying the tax. §2. Included among those subject to the tax are “hold[ers] of any kind of office or position either by election or appointment, by any federal, state, county or city officer or employee where the services of such official or employee are rendered within Jefferson County.” § 1(C). The fee is measured by one-half percent of the “gross receipts” of the person subject to the tax. §2. “[G]ross receipts” is defined as having “the same meaning” as “compensation,” and includes “all salaries, wages, commissions, [and] bonuses.” § 1(F). Ordinance No. 1120 thus implements the taxing authority accorded counties by the Alabama Legislature. The State’s permission left no room for a local tax on compensation of a different name or order.
B
Respondents William M. Acker, Jr., and U. W. demon are United States District Judges for the Northern District of Alabama. Both maintain their principal office in Jefferson County, and both resist payment of the county’s “license or privilege tax” on the ground that it violates the intergovernmental tax immunity doctrine. The county instituted a collection suit in Alabama small claims court against each of the judges, which each removed to the Federal District Court under the federal officer removal statute, 28 U. S. C. § 1442 (1994 ed. and Supp. III). After denying the county’s motions to remand, the federal court consolidated the eases, and eventually granted summary judgment for respondents; the court held Jefferson County’s tax unconstitutional under the intergovernmental tax immunity doctrine to the extent that the tax reached the compensation of federal judges. See Jefferson County, 850 F. Supp., at 1537, 1545-1546.
A panel of the United States Court of Appeals for the Eleventh Circuit initially reversed the District Court’s judgment, Jefferson County v. Acker, 61 F. 3d 848 (1995), but the Circuit, sitting en banc, affirmed the District Court’s disposition, Jefferson County v. Acker, 92 F. 3d 1561, 1576 (1996). We granted Jefferson County’s initial petition for certiorari and remanded the case for further consideration of the question whether the Tax Injunction Act, 28 U. S. C. § 1341, deprived the District Court of jurisdiction to adjudicate the matter. Jefferson County v. Acker, 520 U. S. 1261 (1997). On remand, the Eleventh Circuit adhered to its prior en bane decision. See 137 F. 3d 1314, 1324 (1998) (en banc). We again granted certiorari to consider both the threshold Tax Injunction Act issue and the merits of the case. 525 U. S. 1039-1040 (1998). We take up as well an anterior question raised by the Solicitor General: Was removal from state court to federal court unauthorized by the federal officer removal statute?
II
The federal officer removal provision at issue states:
“(a) A civil action or criminal prosecution commenced in a State court against any of the following may be removed by them to the district court of the United States for the district and division embracing the place wherein it is pending:
“(3) Any officer of the courts of the United States, for any act under color of office or in the performance of his duties.” 28 U. S. C. § 1442 (1994 ed. and Supp. III).
It is the general rule that an action may be removed from state court to federal court only if a federal district court would have original jurisdiction over the claim in suit. See 28 U. S. C. § 1441(a). To remove a ease as one falling within federal-question jurisdiction, the federal question ordinarily must appear on the face of a properly pleaded complaint; an anticipated or actual federal defense generally does not qualify a ease for removal. See Louisville & Nashville R. Co. v. Mottley, 211 U. S. 149, 152 (1908). Suits against federal officers are exceptional in this regard. Under the federal officer removal statute, suits against federal officers may be removed despite the nonfederal cast of the complaint; the federal-question element is met if the defense depends on federal law.
To qualify for removal, an officer of the federal courts must both raise a colorable federal defense, see Mesa v. California, 489 U. S. 121, 139 (1989), and establish that the suit is “for a[n] act under color of office,” 28 U. S. C. § 1442(a)(3) (emphasis added). To satisfy the latter requirement, the officer must show a nexus, a “‘causal connection’ between the charged conduct and asserted official authority.” Willingham v. Morgan, 395 U. S. 402, 409 (1969) (quoting Maryland v. Soper (No. 1), 270 U. S. 9, 33 (1926)).
In construing the colorable federal defense requirement, we have rejected a “narrow, grudging interpretation” of the statute, recognizing that “one of the most important reasons for removal is to have the validity of the defense of official immunity tried in a federal court.” 395 U. S., at 407. We therefore do not require the officer virtually to “win his ease before he can have it removed.” Ibid. Here, the judges argued, and the Eleventh Circuit held, that Jefferson County’s tax falls on “the performance of federal judicial duties in Jefferson County” and “risk[s] interfering with the operation of the federal judiciary” in violation of the intergovernmental tax immunity doctrine; that argument, although we ultimately reject it, see infra, at 435-443, presents a color-able federal defense. Jefferson County, 92 F. 3d, at 1572. There is no dispute on this point. See post, at 448 (Scalia, J., concurring in part and dissenting in part).
We next consider whether the judges have shown that the comity's tax collection suits are “for a[n] act under color of office.” 28 U. S. C. § 1442(a)(3) (emphasis added). The essence of the judges' colorable defense is that Jefferson County's Ordinance expressly declares it "unlawful” for them to "engage in [their] occupation” without paying the tax, Ordinance No. 1120, §2, and thus subjects them to an impermissible licensing scheme. The judges accordingly see Jefferson County’s enforcement actions as suits "for” their having “engage[d] in [their] occupation.” The Solicitor General, in contrast, argues that there is no causal connection between the suits and the judges' official acts because “[t]he tax... was imposed only upon [the judges] personally and not upon the United States or upon any instrumentality of the United States.” Brief for United States as Amicus Curiae 20. To choose between those readings of the Ordinance is to decide the merits of this case. Just as requiring a "clearly sustainable defense” rather than a colorable defense would defeat the purpose of the removal statute, Willingham, 895 U. S., at 407, so would demanding an airtight ease on the merits in order to show the required causal connection. Accordingly, we credit the judges’ theory of the ease for purposes of both elements of our jurisdictional inquiry and conclude that the judges have made an adequate threshold showing that the suit is “for a[n] act under color of office.” 28 U. S. C. § 1442(a)(3).
Justice Scalia maintains that the county’s lawsuit was not grandly "for” the judges’ performance of their official duties, but narrowly “for” their having refused to pay the tax. The judges’ resistance to payment of the tax, he states, was neither required by the responsibilities of their offices nor undertaken in the course of job performance. See post, at 447. The county’s lawsuit, however, was not simply “for” a refusal; it was "for” payment of a tax. The county asserted that the judges had failed to comply with the Ordinance; read literally, as the judges urge and as we accept solely for purposes of this jurisdictional inquiry, that measure required the judges to pay a license fee before “engaging] in [their] occupation.” Ordinance No. 1120, §2. The circumstances that gave rise to the tax liability, not just the taxpayers’ refusal to pay, “constitute the basis” for the tax collection lawsuits at issue. See Willingham, 395 U. S., at 409 (“ It is enough that [petitioners’] acts or [their] presence at the place in performance of [their] official duty constitute the basis... of the state prosecution.” (internal quotation marks omitted)). Here, those circumstances encompass holding court in the county and receiving income for that activity. In this light, we are satisfied that the judges have shown the essential nexus between their activity “under color of office” and the county’s demand, in the collection suits, for payment of the local tax.
III
The Tax Injunction Act provides:
“The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.” 28 U. S. C. §1341.
This statutory text “is to be enforced according to its terms” and should be interpreted to advance “its purpose” of “confin[ing] federal-court intervention in state government.” Arkansas v. Farm Credit Servs. of Central Ark., 520 U. S. 821, 826-827 (1997). By its terms, the Act bars anticipatory relief, suits to stop (“enjoin, suspend or restrain”) the collection of taxes. Recognizing that there is “little practical difference” between an injunction and anticipatory relief in the form of a declaratory judgment, the Court has held that declaratory relief falls within the Act’s compass. California v. Grace Brethren Church, 457 U. S. 393, 408 (1982). But a suit to collect a tax is surely not brought to restrain state action, and therefore does not fit the Act’s description of suits barred from federal district court adjudication. See Louisiana Land & Exploration Co. v. Pilot Petroleum Corp., 900 F. 2d 816, 818 (CA5 1990) (“The Tax Injunction Act does not bar federal court jurisdiction [of a] suit... to collect a state tax.”).
Nevertheless, in Keleher v. New England Telephone & Telegraph Co., 947 F. 2d 547 (CA2 1991), the Court of Appeals concluded:
“[I]n removing the federal courts’ power to ‘enjoin, suspend or restrain’ state and local taxes, [Congress] necessarily intended for federal courts to abstain from hearing tax enforcement actions in which the validity of a state or local tax might reasonably be raised as a defense.” Id., at 551.
We do not agree that the Act’s purpose requires us to disregard the text formulation Congress adopted.
Congress modeled the Tax Injunction Act, which passed in 1937, upon previously enacted federal “statutes of similar import,” measures that parallel state laws barring “actions in State courts to enjoin the collection of State and county taxes.” S. Rep. No. 1035, 75th Cong., 1st Sess., 1 (1937). The federal statute Congress had in plain view was an 1867 measure depriving courts of jurisdiction over suits brought “for the purpose of restraining the assessment or collection” of any federal tax. Act of Mar. 2, 1867, ch. 169, § 10, 14 Stat. 475, now codified at 26 U. S. C. § 7421(a) (1994 ed., Supp. III). The 1867 provision, of course, does not bar federal-court adjudication of suits initiated by the United States to collect federal taxes; it precludes only suits brought by taxpayers to restrain the United States from assessing or collecting such taxes. Similarly, the state laws to which Congress referred surely do not preclude the States from enforcing their taxes in court.
The Tax Injunction Act was thus shaped by state and federal provisions barring anticipatory actions by taxpayers to stop the tax collector from initiating collection proceedings. It was not the design of these provisions to prohibit taxpayers from defending suits brought by a government to obtain collection of a tax. Congress, it appears, sought particularly to stop out-of-state corporations from using diversity jurisdiction to gain injunctive relief against a state tax in federal court, an advantage unavailable to in-state taxpayers denied anticipatory relief under state law. See S. Rep. No. 1035, supra, at 2. In sum, we hold that the Tax Injunction Act, as indicated by its terms and purpose, does not bar collection suits, nor does it prevent taxpayers from urging defenses in such suits that the tax for which collection is sought is invalid.
IV
The Eleventh Circuit held that Jefferson County’s license tax, as applied to federal judges, amounts to “a direct tax on the federal government or its instrumentalities” in violation of the intergovernmental tax immunity doctrine. Jefferson County, 92 F. 3d, at 1576. That ruling extends the doctrine beyond the tight limits this Court has set and is inconsistent with the controlling federal statute. The county’s Ordinance lays no “demands directly on the Federal Government,” United States v. New Mexico, 455 U. S. 720, 735 (1982); it is, and operates as,.a tax on employees’ compensation. The Public Salary Tax Act allows a State and its taxing authorities to tax the pay federal employees receive “if the taxation does not discriminate against the [federal] employee because of the source of the pay or compensation.” 4 U. S. C. § 111. We hold that Jefferson County’s tax falls within that allowance.
A
Until 1938, the intergovernmental tax immunity doctrine was expansively applied to prohibit Federal and State Governments from taxing the salaries of another sovereign’s employees. See, e. g., Dobbins v. Commissioners of Erie Cty., 16 Pet. 435, 450 (1842); Collector v. Day, 11 Wall. 113, 124 (1871). In Graves v. New York ex rel O'Keefe, 306 U. S. 466, 486-487 (1939), the Court expressly overruled prior decisions and held that a State’s imposition of a tax on federal employees’ salaries “lays [no] unconstitutional burden upon [the Federal Government].” Although taxes “upon the incomes of employees of a government, state or national,... may be passed on economically to that government,” the Court reasoned, the federal design tolerates such “indirect [and] incidental” burdens. Id., at 487. Since Graves, we have reaffirmed “a narrow approach to governmental tax immunity,” New Mexico, 455 U. S., at 735; we have closely confined the doctrine to “ba[r] only those taxes that [are] imposed directly on one sovereign by the other or that diseriminat[e] against a sovereign or those with whom it deal[s],” Davis v. Michigan Dept. of Treasury, 489 U. S. 803, 811 (1989). In contracting the once expansive intergovernmental tax immunity doctrine, we have recognized that the area is one over which Congress is the principal superintendent. See New Mexico, 455 U. S., at 737-738.
Indeed, congressional action coincided with the Graves turnaround. In the Public Salary Tax Act, under consideration before Graves was announced and enacted shortly thereafter, see Davis, 489 U. S., at 811-812, Congress consented to nondiseriminatory state and local taxation of federal employees’ “pay or compensation for personal service,” 4 U. S. C. § 111. Section 111 effectively “codified the result in Graves,” and thereby “foreclosed the possibility that subsequent judicial reconsideration... might reestablish the broader interpretation of the immunity doctrine.” Davis, 489 U. S., at 812; see also id., at 813 (the immunity for which §111 provides is “coextensive with the prohibition against discriminatory taxes embodied in the modern constitutional doctrine of intergovernmental tax immunity”).
In Howard v. Commissioners of Sinking Fund of Louisville, 844 U. S. 624 (1958), the Court held that a "license fee” similar in relevant respects to Jefferson County’s was an "income tax” for purposes of a federal statute that defines “income tax” as "any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts,” 4 U. S. C. § 110(c). See 344 U. S., at 625, n. 2, 629. The Court so concluded even though the local tax was styled as "a tax upon the privilege of working within [the municipality],” was not an "income tax” under state law, and deviated from textbook income tax characteristics. Id.,

Question: What is the issue of the decision?
年. involuntary confession
数. habeas corpus
日. plea bargaining: the constitutionality of and/or the circumstances of its exercise
的. retroactivity (of newly announced or newly enacted constitutional or statutory rights)
月. search and seizure (other than as pertains to vehicles or Crime Control Act)
用. search and seizure, vehicles
成. search and seizure, Crime Control Act
名. contempt of court or congress
时. self-incrimination (other than as pertains to Miranda or immunity from prosecution)
件. Miranda warnings
一. self-incrimination, immunity from prosecution
请. right to counsel (cf. indigents appointment of counsel or inadequate representation)
中. cruel and unusual punishment, death penalty (cf. extra legal jury influence, death penalty)
据. cruel and unusual punishment, non-death penalty (cf. liability, civil rights acts)
码. line-up
不. discovery and inspection (in the context of criminal litigation only, otherwise Freedom of Information Act and related federal or state statutes or regulations)
新. double jeopardy
文. ex post facto (state)
下. extra-legal jury influences: miscellaneous
分. extra-legal jury influences: prejudicial statements or evidence
入. extra-legal jury influences: contact with jurors outside courtroom
人. extra-legal jury influences: jury instructions (not necessarily in criminal cases)
功. extra-legal jury influences: voir dire (not necessarily a criminal case)
上. extra-legal jury influences: prison garb or appearance
户. extra-legal jury influences: jurors and death penalty (cf. cruel and unusual punishment)
为. extra-legal jury influences: pretrial publicity
间. confrontation (right to confront accuser, call and cross-examine witnesses)
号. subconstitutional fair procedure: confession of error
取. subconstitutional fair procedure: conspiracy (cf. Federal Rules of Criminal Procedure: conspiracy)
回. subconstitutional fair procedure: entrapment
在. subconstitutional fair procedure: exhaustion of remedies
页. subconstitutional fair procedure: fugitive from justice
字. subconstitutional fair procedure: presentation, admissibility, or sufficiency of evidence (not necessarily a criminal case)
有. subconstitutional fair procedure: stay of execution
个. subconstitutional fair procedure: timeliness
作. subconstitutional fair procedure: miscellaneous
示. Federal Rules of Criminal Procedure
出. statutory construction of criminal laws: assault
是. statutory construction of criminal laws: bank robbery
失. statutory construction of criminal laws: conspiracy (cf. subconstitutional fair procedure: conspiracy)
表. statutory construction of criminal laws: escape from custody
除. statutory construction of criminal laws: false statements (cf. statutory construction of criminal laws: perjury)
加. statutory construction of criminal laws: financial (other than in fraud or internal revenue)
败. statutory construction of criminal laws: firearms
生. statutory construction of criminal laws: fraud
信. statutory construction of criminal laws: gambling
类. statutory construction of criminal laws: Hobbs Act; i.e., 18 USC 1951
置. statutory construction of criminal laws: immigration (cf. immigration and naturalization)
理. statutory construction of criminal laws: internal revenue (cf. Federal Taxation)
本. statutory construction of criminal laws: Mann Act and related statutes
息. statutory construction of criminal laws: narcotics includes regulation and prohibition of alcohol
行. statutory construction of criminal laws: obstruction of justice
定. statutory construction of criminal laws: perjury (other than as pertains to statutory construction of criminal laws: false statements)
改. statutory construction of criminal laws: Travel Act, 18 USC 1952
市. statutory construction of criminal laws: war crimes
期. statutory construction of criminal laws: sentencing guidelines
以. statutory construction of criminal laws: miscellaneous
修. jury trial (right to, as distinct from extra-legal jury influences)
元. speedy trial
方. miscellaneous criminal procedure (cf. due process, prisoners' rights, comity: criminal procedure)
录. voting
区. Voting Rights Act of 1965, plus amendments
单. ballot access (of candidates and political parties)
位. desegregation (other than as pertains to school desegregation, employment discrimination, and affirmative action)
型. desegregation, schools
法. employment discrimination: on basis of race, age, religion, illegitimacy, national origin, or working conditions.
县. affirmative action
存. slavery or indenture
品. sit-in demonstrations (protests against racial discrimination in places of public accommodation)
前. reapportionment: other than plans governed by the Voting Rights Act
称. debtors' rights
注. deportation (cf. immigration and naturalization)
值. employability of aliens (cf. immigration and naturalization)
输. sex discrimination (excluding sex discrimination in employment)
建. sex discrimination in employment (cf. sex discrimination)
能. Indians (other than pertains to state jurisdiction over)
大. Indians, state jurisdiction over
例. juveniles (cf. rights of illegitimates)
度. poverty law, constitutional
始. poverty law, statutory: welfare benefits, typically under some Social Security Act provision.
到. illegitimates, rights of (cf. juveniles): typically inheritance and survivor's benefits, and paternity suits
面. handicapped, rights of: under Rehabilitation, Americans with Disabilities Act, and related statutes
载. residency requirements: durational, plus discrimination against nonresidents
点. military: draftee, or person subject to induction
密. military: active duty
动. military: veteran
果. immigration and naturalization: permanent residence
图. immigration and naturalization: citizenship
提. immigration and naturalization: loss of citizenship, denaturalization
发. immigration and naturalization: access to public education
式. immigration and naturalization: welfare benefits
国. immigration and naturalization: miscellaneous
登. indigents: appointment of counsel (cf. right to counsel)
错. indigents: inadequate representation by counsel (cf. right to counsel)
者. indigents: payment of fine
认. indigents: costs or filing fees
误. indigents: U.S. Supreme Court docketing fee
接. indigents: transcript
关. indigents: assistance of psychiatrist
重. indigents: miscellaneous
第. liability, civil rights acts (cf. liability, governmental and liability, nongovernmental; cruel and unusual punishment, non-death penalty)
地. miscellaneous civil rights (cf. comity: civil rights)
如. First Amendment, miscellaneous (cf. comity: First Amendment)
设. commercial speech, excluding attorneys
目. libel, defamation: defamation of public officials and public and private persons
开. libel, privacy: true and false light invasions of privacy
事. legislative investigations: concerning internal security only
可. federal or state internal security legislation: Smith, Internal Security, and related federal statutes
要. loyalty oath or non-Communist affidavit (other than bar applicants, government employees, political party, or teacher)
代. loyalty oath: bar applicants (cf. admission to bar, state or federal or U.S. Supreme Court)
小. loyalty oath: government employees
选. loyalty oath: political party
标. loyalty oath: teachers
明. security risks: denial of benefits or dismissal of employees for reasons other than failure to meet loyalty oath requirements
编. conscientious objectors (cf. military draftee or military active duty) to military service
求. campaign spending (cf. governmental corruption):
列. protest demonstrations (other than as pertains to sit-in demonstrations): demonstrations and other forms of protest based on First Amendment guarantees
网. free exercise of religion
万. establishment of religion (other than as pertains to parochiaid:)
最. parochiaid: government aid to religious schools, or religious requirements in public schools
器. obscenity, state (cf. comity: privacy): including the regulation of sexually explicit material under the 21st Amendment
所. obscenity, federal
内. due process: miscellaneous (cf. loyalty oath), the residual code
体. due process: hearing or notice (other than as pertains to government employees or prisoners' rights)
通. due process: hearing, government employees
务. due process: prisoners' rights and defendants' rights
此. due process: impartial decision maker
商. due process: jurisdiction (jurisdiction over non-resident litigants)
序. due process: takings clause, or other non-constitutional governmental taking of property
化. privacy (cf. libel, comity: privacy)
消. abortion: including contraceptives
否. right to die
保. Freedom of Information Act and related federal or state statutes or regulations
使. attorneys' and governmental employees' or officials' fees or compensation or licenses
次. commercial speech, attorneys (cf. commercial speech)
机. admission to a state or federal bar, disbarment, and attorney discipline (cf. loyalty oath: bar applicants)
对. admission to, or disbarment from, Bar of the U.S. Supreme Court
量. arbitration (in the context of labor-management or employer-employee relations) (cf. arbitration)
查. union antitrust: legality of anticompetitive union activity
部. union or closed shop: includes agency shop litigation
性. Fair Labor Standards Act
和. Occupational Safety and Health Act
更. union-union member dispute (except as pertains to union or closed shop)
后. labor-management disputes: bargaining
证. labor-management disputes: employee discharge
题. labor-management disputes: distribution of union literature
确. labor-management disputes: representative election
格. labor-management disputes: antistrike injunction
了. labor-management disputes: jurisdictional dispute
于. labor-management disputes: right to organize
金. labor-management disputes: picketing
公. labor-management disputes: secondary activity
午. labor-management disputes: no-strike clause
円. labor-management disputes: union representatives
片. labor-management disputes: union trust funds (cf. ERISA)
空. labor-management disputes: working conditions
态. labor-management disputes: miscellaneous dispute
管. miscellaneous union
主. antitrust (except in the context of mergers and union antitrust)
天. mergers
自. bankruptcy (except in the context of priority of federal fiscal claims)
我. sufficiency of evidence: typically in the context of a jury's determination of compensation for injury or death
全. election of remedies: legal remedies available to injured persons or things
今. liability, governmental: tort or contract actions by or against government or governmental officials other than defense of criminal actions brought under a civil rights action.
来. liability, other than as in sufficiency of evidence, election of remedies, punitive damages
正. liability, punitive damages
说. Employee Retirement Income Security Act (cf. union trust funds)
意. state or local government tax
送. state and territorial land claims
容. state or local government regulation, especially of business (cf. federal pre-emption of state court jurisdiction, federal pre-emption of state legislation or regulation)
已. federal or state regulation of securities
结. natural resources - environmental protection (cf. national supremacy: natural resources, national supremacy: pollution)
会. corruption, governmental or governmental regulation of other than as in campaign spending
段. zoning: constitutionality of such ordinances, or restrictions on owners' or lessors' use of real property
计. arbitration (other than as pertains to labor-management or employer-employee relations (cf. union arbitration)
源. federal or state consumer protection: typically under the Truth in Lending; Food, Drug and Cosmetic; and Consumer Protection Credit Acts
色. patents and copyrights: patent
時. patents and copyrights: copyright
交. patents and copyrights: trademark
系. patents and copyrights: patentability of computer processes
过. federal or state regulation of transportation regulation: railroad
电. federal and some few state regulations of transportation regulation: boat
询. federal and some few state regulation of transportation regulation:truck, or motor carrier
符. federal and some few state regulation of transportation regulation: pipeline (cf. federal public utilities regulation: gas pipeline)
未. federal and some few state regulation of transportation regulation: airline
程. federal and some few state regulation of public utilities regulation: electric power
常. federal and some few state regulation of public utilities regulation: nuclear power
条. federal and some few state regulation of public utilities regulation: oil producer
当. federal and some few state regulation of public utilities regulation: gas producer
情. federal and some few state regulation of public utilities regulation: gas pipeline (cf. federal transportation regulation: pipeline)
口. federal and some few state regulation of public utilities regulation: radio and television (cf. cable television)
合. federal and some few state regulation of public utilities regulation: cable television (cf. radio and television)
车. federal and some few state regulations of public utilities regulation: telephone or telegraph company
实. miscellaneous economic regulation
组. comity: civil rights
版. comity: criminal procedure
周. comity: First Amendment
址. comity: habeas corpus
记. comity: military
二. comity: obscenity
同. comity: privacy
业. comity: miscellaneous
权. comity primarily removal cases, civil procedure (cf. comity, criminal and First Amendment); deference to foreign judicial tribunals
其. assessment of costs or damages: as part of a court order
进. Federal Rules of Civil Procedure including Supreme Court Rules, application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in civil litigation, Circuit Court Rules, and state rules and admiralty rules
试. judicial review of administrative agency's or administrative official's actions and procedures
验. mootness (cf. standing to sue: live dispute)
料. venue
传. no merits: writ improvidently granted
述. no merits: dismissed or affirmed for want of a substantial or properly presented federal question, or a nonsuit
集. no merits: dismissed or affirmed for want of jurisdiction (cf. judicial administration: Supreme Court jurisdiction or authority on appeal from federal district courts or courts of appeals)
多. no merits: adequate non-federal grounds for decision
无. no merits: remand to determine basis of state or federal court decision (cf. judicial administration: state law)
员. no merits: miscellaneous
报. standing to sue: adversary parties
他. standing to sue: direct injury
無. standing to sue: legal injury
服. standing to sue: personal injury
线. standing to sue: justiciable question
这. standing to sue: live dispute
制. standing to sue: parens patriae standing
将. standing to sue: statutory standing
处. standing to sue: private or implied cause of action
高. standing to sue: taxpayer's suit
子. standing to sue: miscellaneous
道. judicial administration: jurisdiction or authority of federal district courts or territorial courts
章. judicial administration: jurisdiction or authority of federal courts of appeals
手. judicial administration: Supreme Court jurisdiction or authority on appeal or writ of error, from federal district courts or courts of appeals (cf. 753)
库. judicial administration: Supreme Court jurisdiction or authority on appeal or writ of error, from highest state court
三. judicial administration: jurisdiction or authority of the Court of Claims
从. judicial administration: Supreme Court's original jurisdiction
支. judicial administration: review of non-final order
家. judicial administration: change in state law (cf. no merits: remand to determine basis of state court decision)
长. judicial administration: federal question (cf. no merits: dismissed for want of a substantial or properly presented federal question)
付. judicial administration: ancillary or pendent jurisdiction
秒. judicial administration: extraordinary relief (e.g., mandamus, injunction)
路. judicial administration: certification (cf. objection to reason for denial of certiorari or appeal)
完. judicial administration: resolution of circuit conflict, or conflict between or among other courts
象. judicial administration: objection to reason for denial of certiorari or appeal
则. judicial administration: collateral estoppel or res judicata
现. judicial administration: interpleader
京. judicial administration: untimely filing
转. judicial administration: Act of State doctrine
辑. judicial administration: miscellaneous
限. Supreme Court's certiorari, writ of error, or appeals jurisdiction
力. miscellaneous judicial power, especially diversity jurisdiction
学. federal-state ownership dispute (cf. Submerged Lands Act)
外. federal pre-emption of state court jurisdiction
调. federal pre-emption of state legislation or regulation. cf. state regulation of business. rarely involves union activity. Does not involve constitutional interpretation unless the Court says it does.
项. Submerged Lands Act (cf. federal-state ownership dispute)
北. national supremacy: commodities
工. national supremacy: intergovernmental tax immunity
笑. national supremacy: marital and family relationships and property, including obligation of child support
监. national supremacy: natural resources (cf. natural resources - environmental protection)
任. national supremacy: pollution, air or water (cf. natural resources - environmental protection)
相. national supremacy: public utilities (cf. federal public utilities regulation)
微. national supremacy: state tax (cf. state tax)
册. national supremacy: miscellaneous
联. miscellaneous federalism
平. boundary dispute between states
增. non-real property dispute between states
听. miscellaneous interstate relations conflict
解. incorporation of foreign territories
等. federal taxation, typically under provisions of the Internal Revenue Code
得. federal taxation of gifts, personal, business, or professional expenses
收. priority of federal fiscal claims: over those of the states or private entities
安. miscellaneous federal taxation (cf. national supremacy: state tax)
价. legislative veto
藏. executive authority vis-a-vis congress or the states
命. miscellaneous
应. real property
看. personal property
索. contracts
资. evidence
产. civil procedure
串. torts
布. wills and trusts
原. commercial transactions
Answer:

Answer: 工