- 36 -
315, 319 (3d Cir. 1993) (Federal tax issue); Schoenberg v.
Exportadora de Sal, 930 F.2d 777, 782 (9th Cir. 1991); Albany
Ins. Co. v. Kieu, 927 F.2d 882, 891 (5th Cir. 1991); Edelmann v.
Chase Manhattan Bank, 861 F.2d 1291, 1294 (1st Cir. 1988); Harris
v. Polskie Linie Lotnicze, 820 F.2d 1000, 1003 (9th Cir. 1987);
Pittston Co. v. Allianz Ins. Co., 795 F. Supp. 689-690 (D.N.J.
1992).9 Whatever choice of law rule we were to use, however,
whether it be the most-significant-relationship test of 1
Restatement, Conflict of Laws 2d, section 6 (1971) or some other
test, New Jersey law would apply.10
9Restatements are used as sources for determining Federal
common law rules in other areas besides conflict of laws. Town
of Newton v. Rumery, 480 U.S. 386, 391-392 (1987) (contracts,
enforceability of release); Central States, Southeast & Southwest
Areas Health & Welfare Fund v. Pathology Labs., P.A., 71 F.3d
1251, 1254 (7th Cir. 1995) (restitution, trusts in ERISA case);
Burlington Northern R. Co. v. Hyundai Merchant Marine Co., 63
F.3d 1227, 1231 (3d Cir. 1995) (judgments, issue preclusion);
Moench v. Robertson, 62 F.3d 553, 566 (3d Cir. 1995) (trusts,
ERISA); United States v. Northrop Corp., 59 F.3d 953, 958-963
(9th Cir. 1995) (contracts, enforceability of release); Luden's
Inc. v. Local 6 Bakery, Confectionery & Tobacco Workers' Intl.
Union of Am., 28 F.3d 347, 354-355 (3d Cir. 1994) (contracts,
collective bargaining agreement in labor law); Livingstone v.
North Belle Vernon Borough, 12 F.3d 1205, 1210 n.6 (3d. Cir.
1993) (contracts, enforceability of release).
10The result would be the same--and New Jersey law would
apply--under New Jersey's choice-of-law principles. On
contractual issues, New Jersey uses the law of the place where
the contract was concluded, lex loci contractus, unless the
most-significant-relationship test of 1 Restatement, Conflict of
Laws 2d, sec. 6 (1971) compels a different result. NL Indus.,
Inc. v. Commercial Union Ins. Co., 65 F.3d 314, 319 (3d Cir.
1995); Gilbert Spruance Co. v. Pennsylvania Manufacturers'
Association Ins. Co., 629 A.2d 885, 888 (N.J. 1993); Harleysville
Ins. Co. v. Crum & Forster Personal Ins., 588 A.2d 385, 387-388
(N.J. Super. Ct. App. Div. 1990); cf. D'Agostino v. Johnson &
Johnson, Inc., 628 A.2d 305, 320-321 (N.J. 1993).
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