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ERNST & YOUNG v. DEPOSITORS ECONOMIC PROTECTION CORP.

No. 94-1749.

45 F.3d 530 (1995)

ERNST & YOUNG, Plaintiff, Appellant, v. DEPOSITORS ECONOMIC PROTECTION CORPORATION, et al., Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided January 25, 1995.

Attorney(s) appearing for the Case

Jerome G. Snider, with whom Daniel F. Kolb, Davis Polk & Wardwell, New York City, Peter J. McGinn, John E. Bulman, Tillinghast, Collins & Graham, Providence, RI, Kathryn A. Oberly, and J. Andrew Heaton, Washington, DC, were on brief, for appellant.

Leonard Decof, with whom Howard B. Klein and Decof & Grimm, Providence, RI, were on brief, for appellees.

Before SELYA, Circuit Judge, BOWNES, Senior Circuit Judge, and CYR, Circuit Judge.

SELYA, Circuit Judge.

Plaintiff-appellant Ernst & Young (E & Y), an accounting firm, asked the United States District Court for the District of Rhode Island to strike down R.I.Gen.Laws § 42-116-40 (1993) (the Depco Act) on constitutional grounds. The district court dismissed the complaint because the controversy lacked ripeness, and, alternatively, because it invited abstention. E & Y appeals. We affirm.

I. BACKGROUND

In January...

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