An estate obtained a $110 million Florida judgment against nursing-home companies and then filed a supplementary proceeding against General Electric Capital Corporation and Rubin Schron, alleging that they had fraudulently transferred or concealed assets. GE removed the proceeding to federal court. The district court first held that the matter was removable, but later remanded it under the Colorado River abstention doctrine after a related supplementary proceeding returned to state court. The Eleventh Circuit reversed. A supplementary proceeding under Florida law is an independent civil action when it imposes new liability on new parties under a new legal theory and based on a different factual setting. The Estate’s claims against GE and Schron concerned alleged asset transfers and a receivership years after the nursing-home events underlying the original tort judgment; they were not merely a method of executing that judgment. The proceeding therefore qualified as a removable civil action under 28 U.S.C. § 1441. The court also held that Colorado River abstention is available only in exceptional circumstances and that none of the six factors justified remand. The related proceedings involved different parties and claims, and the litigation would be separately litigated regardless. The district court abused its discretion by abstaining and was required to exercise federal jurisdiction. The case was reversed and remanded for further proceedings.