by
Applicant LK Holdings, LLC appealed the Public Utility Commission’s dismissal of its application for a certificate of public good for a proposed group net-metered photovoltaic electric power system. The Commission dismissed the petition as incomplete because applicant failed to provide notice to adjoining landowners that its application had been filed. Finding no reversible error, the Vermont Supreme Court affirmed. View "In re Petition of LK Holdings, LLC" on Justia Law

by
Petitioners-appellants John Machacek, Jr. and Marianne Machacek were the sole shareholders of John J. Machacek, Jr., Inc. (Machacek, Inc.), a corporation organized under Subchapter S of the Internal Revenue Code. John was also an employee of Machacek, Inc. The Machaceks appealed the Tax Court’s ruling requiring them to treat as income the economic benefits resulting from Machacek, Inc.’s payment of a premium on John's life insurance policy under a compensatory split-dollar arrangement. Relying on the compensatory nature of the arrangement, the Tax Court rejected the Machaceks’ argument that the economic benefits should be treated as a shareholder distribution. The Sixth Circuit reversed, finding that the Tax Court did not consider the impact of a provision of the tax regulations specifically requiring that such economic benefits be treated as shareholder distributions. View "Machacek v. Comm'r of Internal Revenue" on Justia Law

by
The Supreme Court affirmed the award of the Nebraska Workers’ Compensation Court, holding that none of Employee’s contentions on appeal warranted modification of the award. In his petition, Employee sought temporary total disability benefits, vocational rehabilitation, payment of past and future medical bills, and waiting-time penalties and attorney fees. The Supreme Court affirmed, holding that the Workers’ Compensation Court did not err by failing to (1) award permanent disability based on a loss of earning capacity rather than a member impairment rating; (2) award permanent disability based on a twelve-percent member impairment rating rather than a fifteen-percent member impairment rating; (3) award a waiting-time penalty from the date of the injury rather than the date of payment of benefits in August 2016; (4) award Employee out-of-pocket medical expenses; and (5) award reimbursement of vacation time and short-term disability. View "Bower v. Eaton Corp." on Justia Law

by
The Supreme Court affirmed the judgment of the district court affirming the decision of the Iowa Department of Inspections and Appeals denying the petition filed by a manufacturer and seller of electronic game devices (Petitioner) seeking a declaration that its games were not subject to the registration provisions contained in Iowa Code 99B.53, holding that the Department’s actions were not unreasonable, arbitrary, capricious, or an abuse of discretion. In denying the petition, the Department concluded that the outcomes of the games were not primarily determined by the skill or knowledge of the operator, and therefore, the games were subject to registration. The district court affirmed. The Supreme Court affirmed, holding that the Department (1) properly interpreted the relevant statutes; (2) did not prejudice the substantial rights of Petitioner based upon an irrational, illogical, or wholly unjustifiable application of law to fact; and (3) did not prejudice the substantial rights of Petitioner unreasonably, arbitrarily, capriciously, or through an abuse of discretion. View "Banilla Games, Inc. v. Iowa Department of Inspections & Appeals" on Justia Law

by
Petitioner State Employees’ Association of New Hampshire, Inc., SEIU, Local 1984 (Union), appealed a New Hampshire Public Employee Labor Relations Board (PELRB) order finding respondent State of New Hampshire did not commit an unfair labor practice by prospectively eliminating salary enhancements for newly hired Sununu Youth Services Center (SYSC) employees under the parties’ collective bargaining agreement (CBA). Based on its review of the PELRB record, the New Hampshire Supreme Court concluded that, as a matter of law, the Union’s withdrawal of a proposal during the mediation phase that led to the adoption of the 2015-2017 CBA established that elimination of the salary enhancements was a bargained-for result of the new CBA. View "Appeal of State Employees' Association of New Hampshire, Inc., SEIU, Local 1984" on Justia Law

by
Plaintiff Laurie Exby-Stolley sued her former employer, the Board of County Commissioners of Weld County, Colorado (the County), under the Americans with Disabilities Act (ADA). She alleged the County had failed to accommodate her disability, resulting in the loss of her job. The jury returned a verdict for the County. Exby-Stolley appealed, arguing: (1) the district court improperly instructed the jury that she needed to prove she had suffered an adverse employment action; (2) the district court refused to instruct the jury on a claim of constructive discharge or allow her to argue constructive discharge in closing argument; and (3) the district court misallocated the burden of proof in its undue-hardship jury instruction. The Tenth Circuit found no errors and affirmed the district court's judgment. View "Exby-Stolley v. Board of County Commissioners" on Justia Law

by
In 2012 and 2013, petitioners submitted permit applications to the San Juan County Department of Community Development. The county code listed 19 items that a party must submit to complete an application, one of which is paying "[t]he applicable fee." Petitioners paid the applicable fees, and the permits were issued. On March 18, 2015, almost three years later, petitioners filed this lawsuit, seeking a partial refund of the fees they now characterized as "illegally excessive" in violation of RCW 82.02.020. They sought certification as a class action lawsuit for everyone who paid San Juan County for consideration of land use and building permits, modifications, or renewals during the preceding three years. Petitioners requested a declaratory judgment, payment to the putative class reaching back three years for any amount found to be an overcharge, and attorney fees. The trial court dismissed the suit, finding the Land Use Petition Act (LUPA) governed, and a failure to file suit within 21 days barred the action. Finding no reversible error, the Washington Supreme Court affirmed dismissal. View "Cmty. Treasures v. San Juan County" on Justia Law

by
The Supreme Court affirmed the circuit court’s judgment affirming a hearing examiner’s decision that an exemption from taxation for real property be increased to 100 percent but reversed the award of attorney fees, holding that the circuit court correctly upheld the hearing examiner’s decision but erred in its award of attorney fees. The Pennington County Board of Equalization established an exemption of thirty-two percent for the 2017 tax year for real property owned by American Legion Home Association Post 22. On American Legion’s administrative appeal, the hearing examiner concluded that the real property qualified for a 100 percent exemption under S.D. Codified Laws 10-4-9.2. The Supreme Court held that the circuit court (1) did not err in affirming the hearing examiner’s decision that the property was entitled to a 100 percent exemption under the statute; but (2) awarded attorney fees without sufficient information to determine a reasonable fee. The Court remanded the attorney fee issue. View "American Legion Home Ass’n Post 22 v. Pennington County" on Justia Law

by
In this case concerning property that was the subject of a 2011 valuation complaint, the Supreme Court reversed the decision of the Board of Tax Appeals (BTA) affirming the Board of Revision’s (BOR) denial of the property owner’s request for a hearing for tax year 2012, holding that the BOR had continuing-complaint jurisdiction under Ohio Rev. Code 5715.19(D). Appellant, the owner of the property at issue, filed a 2011 valuation complaint. The BOR issued its decision on the complaint more than ninety days after it was filed, and the matter was not finally resolved until after an appeal to the BTA. The next year, Appellant sought to invoke the BOR’s continuing-complaint jurisdiction for tax year 2012 pursuant to section 5715.19(D). The BOR denied the request, and the BTA affirmed. The Supreme Court reversed and remanded the cause to the BOR for a determination of the subject property’s tax-year-2012 value, holding that the BOR had continuing-complaint jurisdiction under the facts of this case. View "Molly Co. v. Cuyaohga County Board of Revision" on Justia Law

by
The Supreme Court affirmed the decision of the district court finding that the language of Utah Code 59-7-113 was ambiguous and that section 113 did not permit the income allocation that the Utah State Tax Commission had imposed upon See’s Candies, holding that the district court properly employed the arm’s length transaction standard to determine that the Commission improperly allocated See’s income. The Commission in this case allocated certain royalty payments See’s had deducted from its taxable income back to See’s as taxable income. The district court decided that the allocation was inappropriate and allowed See’s to take the deductions. The Supreme Court affirmed, holding (1) the language of section 113 is ambiguous; (2) the district court properly looked to the statute’s federal counterpart and its accompanying regulations for guidance; and (3) the district court correctly determined that the Commission improperly allocated See’s income. View "Utah State Tax Commission v. See’s Candies, Inc." on Justia Law