v. NYSA-ILA Medical & Clinical Servs. Fund, 520 U.S. 806, 117 S.Ct. 1747, 138 L.Ed.2d 21 (1997), the Supreme Court reached the same result on the viability of a state gross receipts tax on the income of medical centers operated by ERISA ir.1987) (finding that ERISA preempted fraudulent inducement claims that required a comparison of the terms of the ERISA-governed policy to the agents’ alleged misrepresentations). In Garren, the court held that ERISA preempted an insured’s tortious interference with contract claim against his insurer for denying his son’s medical claims. Id. In addition, other circuits have found that claims based on the denial of benefits by administrators of ERISA plans are preempted. Cannon v. Group Health Service of Oklahoma, Inc., 77 F.3d 1270 (10th Cir.1996) (<HOLDING>); Tolton v. American Biodyne, Inc., 48 F.3d 937
holding that erisa completely preempted certain state law claims and finding that erisa preempted an employees common law tort and contract claim when the employee sought benefits under the employers disability policy holding that a claim against health insurers and hmo for a seven week delay in authorizing an autologous bone marrow transplant was preempted by erisa holding that a negligent misrepresentation claim brought by an independent third party health care provider was not preempted by erisa holding that the state law contract claim alleged the same conduct as in the erisa claim and was therefore preempted holding that a malpractice claim against a treating medical provider at an hmo was not preempted