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HAWAIIAN TELEPHONE CO. v. STATE DEPT. OF LABOR

No. 81-4050.

691 F.2d 905 (1982)

HAWAIIAN TELEPHONE COMPANY, a Hawaii corporation, Plaintiff-Appellant, v. STATE of Hawaii DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS, Joshua C. Agsalud, Individually, and as Director, etc., Defendants-Appellees, and International Brotherhood of Electrical Workers, AFL-CIO Local 1357, International Brotherhood of Electrical Workers, AFL-CIO Local 1260, and Hawaii State Federation of Labor, AFL-CIO, Intervenor-Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided November 4, 1982.

Attorney(s) appearing for the Case

Jared H. Jossem, Torkildson, Katz, Jossem, & Loden, Honolulu, Hawaii, for plaintiff-appellant.

Frank Yap, Jr., Sp. Deputy Atty. Gen., Honolulu, Hawaii, Marsha S. Berzon, Altshuler & Berzon, San Francisco, Cal., for defendants-appellees.

Before SCHROEDER, NELSON and BOOCHEVER, Circuit Judges.

NELSON, Circuit Judge:

Hawaiian Telephone Company (HAWTEL) appeals from the district court's dismissal of its 42 U.S.C. § 1983 (1976) action challenging the Hawaii unemployment tax scheme and the payment of state unemployment benefits to striking workers. The district court ruled that the State Tax Injunction Act, 28 U.S.C. § 1341 (1976), barred the action and that HAWTEL had a plain, speedy, and efficient remedy to challenge the tax in Hawaii state court...

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