Justia Government & Administrative Law Opinion Summaries
Articles Posted in Business Law
Deal v. Coleman
Kia Motors Manufacturing Georgia, Inc. instituted a "Quick Start Program" run in conjunction with the Technical College System of Georgia. Krystal Coleman, Sabrina Robinson Bolston, Tim Durden, and Darrell Strawbridge each submitted a request to the Technical College System pursuant to the Open Records Act, seeking to inspect certain records concerning Kia's hiring practices. The College System refused on several grounds to make the requested records available for inspection, and Coleman, Bolston, Durden, and Strawbridge filed suit to compel their production. In 2012, while the lawsuit was pending, the General Assembly amended the Open Records Act, and among other revisions, it added an exemption for certain records concerning the Quick Start program from public inspection. The Technical College System and Kia then moved to dismiss the lawsuit, asserting that exemption from the revised Act. Without deciding the extent to which paragraph of the revised Act applied to the requested records, the trial court denied the motions to dismiss, concluding that it would be unconstitutional in any event to apply the revision in a pending lawsuit. The Technical College System and Kia appealed, and after review of the trial court record, the Supreme Court concluded in this case the applicable revised parts of the Act applied and that its application was constitutional. The trial court's decision was reversed, and on remand, the trial court was mandated to determine which of the pertinent records were subject to the revised Act. View "Deal v. Coleman" on Justia Law
Tesoro Corporation v. Alaska Dept. of Revenue
Tesoro Corporation challenged its income taxes assessed for 1994 through 1998. The state Department of Revenue (DOR) calculated Tesoro’s Alaska income by applying a three-factor apportionment formula to Tesoro’s worldwide income, including that of its non-Alaskan subsidiaries. An administrative law judge ruled Tesoro was a unitary business that could be subject to formula apportionment, and that DOR could permissibly assess penalties against Tesoro. Tesoro appealed to the superior court, which affirmed. On appeal to the Supreme Court, Tesoro argued that only the income of its Alaska-based subsidiaries should have been subject to taxation in Alaska because Alaska’s tax scheme violates the Due Process and Interstate Commerce Clauses of the United States Constitution. Because Tesoro’s business was unitary, the Supreme Court rejected Tesoro’s challenge to the constitutionality of taxing all of its income under formula apportionment. Because Tesoro lacked standing to challenge the formula’s constitutionality, the Court did not reach the internal consistency issue Tesoro raised. Furthermore, the Court concluded that DOR permissibly imposed penalties on Tesoro. Therefore the Court affirmed the superior court decision that affirmed the administrative law judge’s decision and order. View "Tesoro Corporation v. Alaska Dept. of Revenue" on Justia Law
Baker v. Hedstrom
The issue before the Supreme Court in this case centered on whether defendant professional corporations and a limited liability company were "health care providers" as defined by the state Medical Malpractice Act so as to be able to receive the Act's benefits. The Court of Appeals determined that though Defendants did not literally meet the Act's definition of "health care provider," it nonetheless held that Defendants were health care providers under the Act because a strict adherence to the plain language of the definition would conflict with legislative intent. Although the Court of Appeals reached the same conclusion, the Supreme Court disagreed with the Court's determination that the definition of "health care provider" literally excludes Defendants. The Supreme Court concluded that several provisions in the Act indicated that the Legislature intended professional medical organizations like Defendants to be covered by the Act. Accordingly, the Court affirmed the Court of Appeals but on different grounds. View "Baker v. Hedstrom" on Justia Law
Magellan Pipeline Co v. Dept. of Revenue & Regulation
Magellan Pipeline Company, LP appealed a sales tax assessment levied by the state Department of Revenue and Regulation on its additive injection and equipment calibration services. The Hearing Examiner, Department Secretary and trial court all found Magellan's services were non-exempt from tax. Upon review, the Supreme Court concluded that under the plain language of the applicable statute, Magellan's services were exempt from sales tax. View "Magellan Pipeline Co v. Dept. of Revenue & Regulation" on Justia Law
Alaskan Adventure Tours, Inc. v. The City and Borough of Yakutat
A tour company claimed fraud and misconduct on the part of a borough in the course of a fraudulent conveyance trial concerning liability for property taxes. Specifically, the company argued that a police officer falsely testified at trial concerning a conversation he allegedly had with the company president regarding the company's obligation to pay borough taxes. The superior court denied relief under Rule 60(b)(3), finding that the company had failed to establish clear and convincing evidence of fraud. The company appealed, arguing that the superior court applied the incorrect legal standard and that the company presented clear and convincing evidence of fraud. The company also appealed various orders relating to discovery and the award of attorney's fees. Because the superior court applied the correct legal standard and did not abuse its discretion in finding that there was not clear and convincing evidence of fraud, the Supreme Court affirmed its denial of the Rule 60(b) motion. Furthermore, the Court affirmed the lower court's refusal to reopen discovery or awarding attorney's fees.
View "Alaskan Adventure Tours, Inc. v. The City and Borough of Yakutat" on Justia Law
Victor Virgin Construction Corp. v. New Hampshire Dep’t of Transportation
Plaintiff Victor Virgin Construction Corporation appealed a Superior Court remitting a jury award following an advisory jury finding of breach of contract and negligent misrepresentation by defendant New Hampshire Department of Transportation (DOT). DOT cross-appealed, asking that the award be further reduced. In 2008, Virgin bid on a DOT project to replace a stone box culvert located underneath Depot Road in Hollis. Virgin submitted the lowest bid and was awarded the contract. After completion of the project, DOT paid Virgin the sum agreed to in the contract with only a minor upward adjustment. Virgin sued DOT for both breach of contract and negligent misrepresentation. The trial court denied DOT's request to bifurcate the trial; subsequently the jury found in favor of Virgin. DOT then moved for a new trial or to set aside the jury's damages award. The trial court granted remittitur, but did no enter a finding of liability on the breach of contract claim, finding that the award could only be sustained on the negligent misrepresentation claim. Virgin then appealed, seeking the full amount of damages awarded by the jury. The Supreme Court found that Virgin's negligent misrepresentation claim for money damages was capped by statute, therefore it was not entitled to the full amount of damages originally awarded by the jury. That cap does not apply to breach of contract, however, and because the trial court did not include findings with regard to liability on the breach of contract claim, the case was remanded for further proceedings. View "Victor Virgin Construction Corp. v. New Hampshire Dep't of Transportation" on Justia Law
Appeal of Northern New England Telephone Operations, LLC
Respondent Northern New England Telephone Operations, LLC d/b/a FairPoint Communications – NNE (FairPoint), appealed two orders of the New Hampshire Public Utilities Commission (PUC). Petitioners are all “competitive local exchange carriers.” The PUC ordered Verizon New Hampshire to stop imposing “carrier common line charges” upon certain telephone calls that did not require the use of Verizon’s common line. The PUC found that Verizon did not provide switched access service in connection with these calls. Under the plain language of Verizon’s access tariff, the Supreme Court concluded that Verizon was allowed to impose a “carrier common line access charge” (CCL charge) upon “each aspect of switched access service,” and that “common line access” is only one component of switched access service. It was undisputed that Verizon provided other aspects of switched access service with respect to the calls at issue. Following the Supreme Court's decision, the PUC reopened the proceeding and ordered FairPoint, which had purchased Verizon’s New Hampshire assets, to modify the Tariff to clarify that it could “charge CCL only when a FairPoint common line is used in the provision of switched access services.” Ultimately, the PUC approved in part, and rejected in part, tariff revisions that FairPoint submitted. The PUC approved FairPoint’s revision of the CCL charge, but rejected FairPoint’s proposal to increase the rate of an interconnection charge under the Tariff. The PUC granted the petitioners’ motion to dismiss the portion of the docket related to the interconnection charge. FairPoint unsuccessfully moved for reconsideration of both orders, and this appeal followed. Finding no error, the Supreme Court affirmed. View "Appeal of Northern New England Telephone Operations, LLC" on Justia Law
Chi. Title Ins. Co. v. Office of Ins. Comm’r
Chicago Title Insurance Company (CTIC) appointed Land Title Insurance Company as its agent for the purpose of soliciting and effectuating CTIC's insurance policies. Land Title violated the anti-inducement laws. The Supreme Court held that CTIC was responsible for Land Title's regulatory violations, pursuant to statutory and common-law theories of agency. "When the statute forbids the insurer or its agent from certain conduct, it means that the insurer may not do indirectly-through its agent-what it may not do directly." View "Chi. Title Ins. Co. v. Office of Ins. Comm'r" on Justia Law
Qwest v. Colorado Division of Property Taxation
The Supreme Court affirmed the court of appeals’ ruling in favor of the Colorado Department of Local Affairs’ interpretation of CRS 39-4-102. The Court held that Qwest Corporation as a public utility, is valued centrally and therefore was not entitled to the intangible property exemption or the cost cap valuation method found elsewhere in Colorado’s tax statutes. The Court also held that this valuation method did not violate Qwest’s constitutional guarantee under the Equal Protection Clause nor did it violate Qwest’s rights under the Uniform Taxation Clause of the Colorado Constitution.
View "Qwest v. Colorado Division of Property Taxation" on Justia Law
Echo Vanderwal v. Albar
Albar, Inc. owned a convenience store, gas station and marina on the Pen Orielle River. In 2003, one of its three underground storage tanks leaked gasoline into the surrounding soil. The tanks were insured through the State's Petroleum Storage Tank Fund. Albar ultimately entered into a consent agreement with the State Department of Environmental Quality to remediate the property and any impacted adjacent properties. In 2005, Albar put the businesses up for sale. Albar made a disclosure regarding the 2003 leak, but that statement would later be found false. JLZ Enterprises was interested in purchasing the property, and relied on the false disclosure. In 2007, JLZ Enterprises sued Albar to recover damages for fraud and breach of contract; to rescind the contract; and to recover damages for negligence against the real estate agent and the broker. The matter was tried to the district court. After hearing the evidence, the court declined to rescind the real estate contract, but found that Albar had breached the contract. The court entered a judgment forclosing the deed of trust on the property and ordering its sale. Albar appealed the grant of JLZ's motion to disallow its costs and attorney fees. Upon review, the Supreme Court found that the district court's decision finding Albar breached the contract was supported by substantial and competent evidence, and that it was not an error for the court to disallow Albar's costs and fees. View "Echo Vanderwal v. Albar" on Justia Law