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GRABLE & SONS METAL v. DARUE ENGINEERING

No. 02-1678.

377 F.3d 592 (2004)

GRABLE & SONS METAL PRODUCTS, INC., Plaintiff-Appellant, v. DARUE ENGINEERING & MANUFACTURING, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed July 27, 2004.

Attorney(s) appearing for the Case

Charles E. McFarland (argued and briefed), Campbellsburg, KY, for Plaintiff-Appellant.

Michael C. Walton (argued and briefed), Rhoades, McKee, Boer, Goodrich & Titta, Grand Rapids, MI, for Third Party-Appellee.

Before: BOGGS, Chief Judge; DAUGHTREY, Circuit Judge; and ALDRICH, District Judge.

OPINION

BOGGS, Chief Judge.

Grable & Sons Metal Products Inc., ("Grable") argues that the district court committed two errors in granting judgment to Darue Engineering & Manufacturing ("Darue") in Grable's action to quiet title against Darue. First, Grable argues that its claim, although based on federal tax law, does not present a federal question, and, therefore, that the district court did not have subject matter jurisdiction to adjudicate the...

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