Jefferson County v. Acker, 527 U.S. 423, 9 (1999)

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Cite as: 527 U. S. 423 (1999)

Opinion of the Court

federal-question jurisdiction, the federal question ordinarily must appear on the face of a properly pleaded complaint; an anticipated or actual federal defense generally does not qualify a case for removal. See Louisville & Nashville R. Co. v. Mottley, 211 U. S. 149, 152 (1908). Suits against federal officers are exceptional in this regard. Under the federal officer removal statute, suits against federal officers may be removed despite the nonfederal cast of the complaint; the federal-question element is met if the defense depends on federal law.

To qualify for removal, an officer of the federal courts must both raise a colorable federal defense, see Mesa v. California, 489 U. S. 121, 139 (1989), and establish that the suit is "for a[n] act under color of office," 28 U. S. C. § 1442(a)(3) (emphasis added). To satisfy the latter requirement, the officer must show a nexus, a " 'causal connection' between the charged conduct and asserted official authority." Willing-ham v. Morgan, 395 U. S. 402, 409 (1969) (quoting Maryland v. Soper (No. 1), 270 U. S. 9, 33 (1926)).

In construing the colorable federal defense requirement, we have rejected a "narrow, grudging interpretation" of the statute, recognizing that "one of the most important reasons for removal is to have the validity of the defense of official immunity tried in a federal court." 395 U. S., at 407. We therefore do not require the officer virtually to "win his case before he can have it removed." Ibid. Here, the judges argued, and the Eleventh Circuit held, that Jefferson County's tax falls on "the performance of federal judicial duties in Jefferson County" and "risk[s] interfering with the operation of the federal judiciary" in violation of the intergovern-mental tax immunity doctrine; that argument, although we ultimately reject it, see infra, at 435-443, presents a colorable federal defense. Jefferson County, 92 F. 3d, at 1572. There is no dispute on this point. See post, at 448 (Scalia, J., concurring in part and dissenting in part).

431

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