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Argued: June 22, 2009

Before: MINER, LIVINGSTON, Circuit Judges, and TRAGER, District Judge.*fn1

Plaintiffs-appellants Liberty Mutual Insurance Company and affiliated companies (“Liberty Mutual”) appeal from a judgment entered in the United States District Court for the Southern District of New York (Chin, J.) in favor of defendants-appellees, Commissioners of the Workers’ Compensation Board of the State of New York (the “Board”) and Trustees of the New York State Insurance Fund (the “Trustees”). Liberty Mutual brought the action giving rise to the judgment seeking injunctive and declaratory relief from two amendments to the New York Workers’ Compensation Law enacted in 2007. Liberty Mutual challenges these amendments as violative of the Contracts, Takings, Due Process and Equal Protection provisions of the United States Constitution. Relying on the doctrine announced in Younger v. Harris, 401 U.S. 37 (1971), the District Court determined that the circumstances of this case required it to abstain from the exercise of federal jurisdiction and dismiss the complaint for that reason. We agree that abstention is appropriate but rely on different precedent.

 
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