Justia Government & Administrative Law Opinion Summaries
Articles Posted in Government & Administrative Law
Blumenthal v. Trump
215 Members of the Congress sued President Donald J. Trump based on allegations that he has repeatedly violated the United States Constitution’s Foreign Emoluments Clause. The district court denied the President's motion to dismiss the complaint.The DC Circuit reversed and held that the members of Congress lacked standing. The court held that the district court erred in holding that the members suffered an injury based on the President depriving them of the opportunity to give or withhold their consent to foreign emoluments, thereby injuring them in their roles as members of Congress. The court held that Raines v. Byrd, 521 U.S. 811, 818 (1997), and Va. House of Delegates v. Bethune-Hill, 139 S. Ct. 1945, 1953–54 (2019), were controlling in this case. In Bethune-Hill, the Supreme Court summarily read in Raines that individual members of Congress lack standing to assert the institutional interests of a legislature in the same way a single House of a bicameral legislature lacks capacity to assert interests belonging to the legislature as a whole. The court stated that the members—29 Senators and 186 Members of the House of Representatives—do not constitute a majority of either body and are, therefore, powerless to approve or deny the President's acceptance of foreign emoluments.Accordingly, in regard to the district court's holding that the members have standing, the court reversed and remanded with instructions to dismiss the complaint. In regard to the district court's holding that the members have a cause of action and have stated a claim, the court vacated as moot. View "Blumenthal v. Trump" on Justia Law
Pearl River County Board of Supervisors v. Mississippi State Board of Education
Poplarville School District and Pearl River County sought to undo the July 1, 2018 consolidation of the Lumberton Public School District and the Lamar County School District. In 2016, the Mississippi Legislature adopted Senate Bill 2500, which, after being signed into law, was codified as Mississippi Code Section 37-7-104.5, the purpose of which was to administratively dissolve, consolidate, and split the Lumberton Public School District at the Lamar and Pearl River County line. The statute created the Commission on the Administrative Consolidation of the Lumberton Public Schools to work in conjunction with the Mississippi State Board of Education to accomplish the consolidation goal. However, Poplarville School District contended that instead of following the directive of Section 37-7-104.5, the Commission dissolved the Lumberton School District and consolidated all of it, to include the students who reside in Pearl River County, into the Lamar County School District. The Mississippi Supreme Court determined the Pearl River County Board of Supervisors was a “person aggrieved” for purposes of Section 37-7-115, publication was not necessary pursuant to Section 37-7-115, and Section 37-7-115 was an exclusive remedy. Furthermore, the Court held the chancery court did not err by finding that the appeal was untimely filed pursuant to Section 37-7-115, and affirmed the chancery court's decision. View "Pearl River County Board of Supervisors v. Mississippi State Board of Education" on Justia Law
Mark v. City of Hattiesburg
An investigation into the Hattiesburg municipal court system led to several local news stories. One online story posted a copy of the police department’s internal-affairs investigative report of the court system, which the media outlet obtained from a city councilman. Attached to this report was a copy of municipal court clerk Sharon Mark’s medical-leave form. The form indicated Mark had asked for leave to undergo breast-cancer surgery. Aggrieved by public disclosure of her medical condition, Mark sued the mayor and five city council members for invasion of privacy. To get around the Mississippi Tort Claims Act, Mark asserted that the mayor and city council members were individually liable because they had acted with malice. But at trial, the evidence showed the disclosure of her medical- leave form was at most negligence. Because Mark failed to support her claim that the mayor and council members maliciously invaded her privacy, the Mississippi Supreme Court held the trial court did not err by granting these individual defendants a directed verdict. View "Mark v. City of Hattiesburg" on Justia Law
G4, LLC v. Pearl River County Board of Supervisors
G4, LLC, entered into a lease in 2009 with the City of Picayune, Mississippi, for land on the grounds of the Picayune Municipal Airport. After the Pearl River County Board of Supervisors assessed ad valorem taxes on the leased land, G4 paid the taxes under protest and petitioned the Board for a refund and for a refund of taxes it had paid on lots in the Tin Hill subdivision. The Board denied G4’s petition, and G4 appealed to the Circuit Court of Pearl River County, which affirmed. G4 appealed, asserting that, according to the Mississippi Supreme Court’s decision in Rankin County Board of Supervisors v. Lakeland Income Properties, LLC, 241 So. 3d 1279 (Miss. 2018), it was automatically exempt from paying ad valorem taxes on the airport property. The Supreme Court agreed, reversed and remanded the circuit court’s decision that affirmed the Board’s refusal to refund the airport property taxes. The Court affirmed the circuit court’s decision that G4 was not entitled to a refund of taxes paid on the Tin Hill subdivision lots. View "G4, LLC v. Pearl River County Board of Supervisors" on Justia Law
Quel v. Board of Trustees, Employees’ Retirement System of Hawai’i
The Supreme Court vacated the judgment of the intermediate court of appeals (ICA) and the decision of the circuit court affirming the decision of the Board of Trustees of the Employees' Retirement System of Hawai'i (ERS Board) denying Plaintiff's application for service-connected disability retirement benefits, holding that the ERS Board clearly erred in finding that Plaintiff's permanent capacity resulted from an "occupational hazard."Specifically, the ERS Board found that Plaintiff's permanent incapacity did not result from "a danger or risk which is inherent in, and concomitant to," her "particular occupation or particular job," which was "not a risk common to employment in general." The circuit court and ICA affirmed. The Supreme Court vacated the lower courts' decisions and remanded the case to the ERS Board for further proceedings, holding that the ERS Board added a requirement to the definition of "occupational hazard" that does not exist in the law. View "Quel v. Board of Trustees, Employees’ Retirement System of Hawai'i" on Justia Law
Steve’s Auto Center of Conway, Inc. v. Arkansas State Police
The Supreme Court affirmed the circuit court's order granting summary judgment to the Arkansas State Police (ASP) based on sovereign immunity and dismissing Appellants' suit for declaratory and injunctive relief alleging that the ASP policy prohibiting individuals with felony convictions from placement on the ASP Towing Rotation List is illegal, holding that sovereign immunity barred Appellants' suit.On appeal, Appellants argued that sovereign immunity did not bar their suit because ASP, an agency of the state, was acting illegally. The Supreme Court disagreed, holding that Appellants failed to show that ASP was acting illegally, and therefore they could not overcome sovereign immunity. View "Steve's Auto Center of Conway, Inc. v. Arkansas State Police" on Justia Law
Columbus City Schools Board of Education v. Franklin County Board of Revision
The Supreme Court affirmed the determination of the board of tax appeals (BTA) of the 2015 tax year value of an apartment complex located in Franklin County, holding that the BTA's decision was reasonable and lawful.At issue was whether the BTA erred in deciding that the sale price paid for the transfer of ownership of a corporate entity, Palmer House Borrower, LLC (Palmer) should be presumed to constitute the value of the real estate owned by that entity. Palmer further asserted that the BTA improperly admitted and relied upon the submitted evidence of the transfer and sale. The Supreme Court affirmed, holding (1) the BTA reasonably considered the sale and conveyance documentation; (2) the BTA reasonably determined that the transaction was, in substance, a sale of the real estate; (3) the appraisal offered by Palmer was not the only evidence of value; and (4) Palmer did not show that the BTA's decision violated Ohio Const. art. XII, 2. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law
Citrix Systems, Inc. v. Commissioner of Revenue
The Supreme Judicial Court affirmed the decision of the Appellate Tax Board (the Board) upholding sales tax assessments for fees charged for subscriptions to use online software products, holding that the subscription fees were subject to sales tax.Appellant sold subscriptions for three online software products. The Commissioner of Revenue determined that Appellant's subscription fees constituted sales of software subject to sales tax and assessed sales tax against Appellant for the taxable periods April 2007 through June 2009 and October 2009 through December 2011. The Board upheld the sales tax assessments. The Supreme Judicial Court affirmed, holding that receipts from sales of subscriptions for the online software products were subject to Massachusetts sales tax. View "Citrix Systems, Inc. v. Commissioner of Revenue" on Justia Law
Estate of Mary Van Riper v. Director, Division of Taxation
Walter and Mary Van Riper transferred ownership of their marital home to a single irrevocable trust. Walter passed away shortly after transfer of the property to the trust. Six years later, after Mary passed away, the trustee distributed the property to the couple’s niece. In this appeal, the issue presented for the New Jersey Supreme Court was whether the New Jersey Division of Taxation (Division) properly taxed the full value of the home at the time of Mary’s death. Walter and Mary directed that, if sold, all proceeds from the sale of their residence would be held in trust for their benefit and would be utilized to provide housing and shelter during their lives. Walter died nineteen days after the creation of the Trust. Mary died six years later, still living in the marital residence. Mary’s inheritance tax return reported one-half of the date-of-death value of the marital residence as taxable. However, the Division conducted an audit and imposed a transfer inheritance tax assessment based upon the entire value of the residence at the time of Mary’s death. Mary’s estate paid the tax assessed but filed an administrative protest challenging the transfer inheritance tax assessment. The Division issued its final determination that the full fair market value of the marital residence held by the Trust should be included in Mary’s taxable estate for transfer inheritance tax purposes. The Appellate Division affirmed the Tax Court’s conclusion, rejecting the estate’s argument that transfer inheritance tax should only be assessed on Mary’s undivided one-half interest in the residence. The Supreme Court agreed with both the Tax Court and the Appellate Division that the Division properly taxed the entirety of the residence when both life interests were extinguished, and the remainder was transferred to Marita. The property’s transfer, in its entirety, took place “at or after” Mary’s death, and was appropriately taxed at its full value at that time. “In light of the estate-planning mechanism used here, any other holding would introduce an intolerable measure of speculation and uncertainty in an area of law in which clarity, simplicity, and ease of implementation are paramount.” View "Estate of Mary Van Riper v. Director, Division of Taxation" on Justia Law
Bergman v. Caulk
The Supreme Court reversed the judgment of the court of appeals ruling that James Bergman was not disqualified from receiving a permit to carry a firearm, holding that the sealing of judicial records under a court's inherent authority does not satisfy the federal requirement of expungement.In 2007, a Minnesota district court issued an expungement order under its inherent authority sealing the judicial records of Bergman's prior conviction of domestic assault. Thereafter, Bergman applied for a permit to carry a firearm. Bergman was granted the permit. In 2017, the Isanti County Sheriff denied Bergman's permit-to-carry application because of his prior domestic assault conviction. The district court denied Bergman's petition for a writ of mandamus. The court of appeals reversed. The Supreme Court reversed, holding that the sealing of judicial records under a district court's inherent authority is not sufficient under federal law to expunge a previous conviction and thereby reinstate an applicant's right to carry a firearm in Minnesota. View "Bergman v. Caulk" on Justia Law