Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing

The IRS seized and sold Grable's (plaintiff) property to satisfy back taxes, giving notice by certified mail; five years later Grable sued in state court to quiet title, arguing the notice method violated the federal statute requiring personal service, and Darue (defendant), the property's purchaser, removed the case to federal court on the theory that it required interpreting federal tax law. The district court and Sixth Circuit both found federal jurisdiction proper, and the Supreme Court granted certiorari.