NYSA-ILA MED. & CLINICAL SERV. FUND v. AXELROD

No. 1294, Docket 93-7221.

27 F.3d 823 (1994)

NYSA-ILA MEDICAL AND CLINICAL SERVICES FUND, By Its Trustees, John BOWERS, James Capo, Frank Lonardo, William P. Lynch, M. Brian Maher, James P. Melia, Gerald Owens, and Peter Vickers, Plaintiffs-Appellants, v. David AXELROD, M.D., in his capacity as New York State Commissioner of Health; Lorna H. McBarnette, in her capacity as New York State Executive Deputy Commissioner of Health; Steven C. Anderman, in his capacity as Deputy Director, Division of Health Care Financing, Office of Health Systems Management, New York State Department of Health, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided June 23, 1994.


Attorney(s) appearing for the Case

Donato Caruso, New York City (C. Peter Lambos, Lambos & Giardino, Thomas W. Gleason, Ernest L. Mathews, Jr., Kevin Marrinan, Gleason & Mathews, of counsel), for plaintiffs-appellants.

Jane Lauer Barker, Asst. Atty. Gen., New York City (G. Oliver Koppell, Atty. Gen. of the State of New York, of counsel), for defendants-appellees.

Before WALKER and JACOBS, Circuit Judges, and ZAMPANO, District Judge.


WALKER, Circuit Judge:

The Trustees of NYSA-ILA Medical & Clinical Services Fund (the "Fund") brought this suit seeking a declaration that the Employee Retirement Income Security Act ("ERISA"), 29 U.S.C. § 1001 et seq., preempts New York Public Health Law § 2807-d to the extent the latter provision taxes contributions and other payments for health care benefits received by two medical centers operated...

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