United States District Court for the District of Oregon, State of Oregon v. City of Rajneeshpuram… (1984)
“ Franchise Tax Board stands on the most fundamental level simply for the well-established proposition that a party cannot create federal court jurisdiction by anticipating a federal defense to a state law coercive action it could bring itself, with the added twist that this rule stands notwithstanding the fact that the declaratory judgment defendant also might be able to bring a coercive action that does arise under federal law. ”
