Justia Government & Administrative Law Opinion Summaries

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

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

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

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

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

Appellant Michael Guiney challenged a superior court declaratory judgment ruling the road between Guiney’s house and barn became a public highway by prescription. Guiney also appealed the trial court’s decision on his cross-claim against appellees David Nault, Joshua Nault, and Leigh Nault (the Naults), which upheld boundary lines and a 50-foot wide right-of-way (50-foot ROW) that appeared in a 1988 boundary line agreement (BLA) under the doctrines of boundary by acquiescence and estoppel by recitals in instruments. The relevant properties and Kelsea Road were located in Dunbarton. Guiney acquired his property (Lot 5) by deed dated March 30, 1999. David Nault purchased three lots (Lots 7, 8, and 9) to the west and north of Lot 5 between 1990 and 1998, and had a home on Lot 7. When Guiney purchased Lot 5, the deed described the boundaries of the property using the language that appeared in the BLA, including the 50-foot ROW in favor of Lot 7. In 2015, Guiney recorded a plan which illustrated the boundary lines of his property as they were described in the BLA. Nault was also aware of the BLA prior to purchasing Lot 7 and understood it to be binding upon him and all future owners of the affected pieces of property. Although he observed very little traffic near his house, Guiney observed plow trucks for the Town of Dunbarton (Town) plowing the disputed area during the winter and using space next to his barn to turn around and go back down Kelsea Road. Although Town trucks never graded the disputed area between Guiney’s house and barn, they used the space next to the barn to turn their trucks around when grading Kelsea Road. The present action was set in motion in 2006, when Guiney filed a petition against Nault to quiet title to a “driveway” Nault had constructed over Lot 5, and outside of the disputed area, to access Lots 8 and 9. The New Hampshire Supreme Court determined the evidence presented to the trial court supported a finding of public use, but not adverse public use, therefore, insufficient to support a finding of a public highway by prescription. The Supreme Court vacated the trial court’s finding that Kelsea Road spurred west between Guiney’s house and barn; affirmed the trial court’s finding that the boundaries between Lot 5 and Lot 7 were established by acquiescence; and affirmed the trial court’s finding that Guiney was judicially estopped from denying the existence of the 50-foot ROW outlined in the BLA. View "Town of Dunbarton v. Guiney" on Justia Law

Respondents-Proponents Andrew Moore, Janet Ann Largent, and Lynda Johnson filed Initiative Petition No. 420, State Question No. 804 (IP 420), with the Secretary of State of Oklahoma. The initiative measure proposed to submit to the voters the creation of a new constitutional article, Article V-A, which would create the Citizens' Independent Redistricting Commission (Commission). IP 420 would vest the power to redistrict the State's House of Representatives and Senatorial districts, as well as Federal Congressional Districts, in this newly created Commission. IP 420 would also repeal current constitutional provisions concerning state legislative apportionment. Notice of the filing was published on October 31, 2019; within 10 business days, Petitioners Rogers Gaddis and Eldon Merklin petitioned the Oklahoma Supreme Court in its original jurisdiction to challenge the legal sufficiency of IP 420. They alleged the proposed amendment by article suffered from two fatal constitutional defects: (1) the single subject rule, and (2) the First Amendment of the U.S. Constitution. In case number 118405, the Supreme Court determined IP was legally sufficient for submission to the people of Oklahoma. In case number 118406, however, the Court determined the gist statement of IP 420 did not fairly describe the proposed amendment, and ordered it struck from the ballot. View "In re: Initiative Petition 420, State Question No. 804" on Justia Law

In an expedited appeal to the Idaho Supreme Court, a magistrate court terminated Jane Doe’s (“Mother”) parental rights after finding clear and convincing evidence that Mother neglected her children, K.M. and R.M., and that termination was in the best interests of the children. Mother did not appeal the magistrate’s finding that she neglected her children. She only appealed the magistrate court’s finding that termination was in the best interests of the children. The magistrate court found Mother’s testimony lacked credibility and relied on other witnesses to find that Mother had neglected her children under Idaho Code section 16-2005(1)(b) because Mother had failed to reunify with her children and had failed to comply with her case plan. According to Mother, termination was not in the best interests of her children because Mother had a close bond with her children, K.M. was not responding well to foster care, there was no evidence of violence between Mother and her children, and Mother tried to the best of her ability to comply with her case plan. The Supreme Court found substantial evidence supported the magistrate court's finding that termination was in the children's best interests, and affirmed. View "Idaho Dept. of Health & Welfare v. Jane Doe (2019-27)" on Justia Law

The Supreme Court affirmed the decision of the board of tax appeals (BTA), holding that Cleveland's taxation of Appellant's employment compensation in 2014 and 2015 was required under municipal law and did not violate Appellant's due process rights, despite the fact that Appellant did not work or live in the city of Cleveland during the tax years at issue.Appellant was employed by the Sherwin-Williams Company from 1980 until she retired in 2009 and moved to Florida. Sherwin-Williams compensated Appellant, in part, with stock options during her employment. Appellant exercised some of those options in 2014 and 2015, and Cleveland collected income tax on their value. Appellant sought refunds from the city based on the fact that she resided in Florida during the tax years at issue. Cleveland Board of Income Tax Review denied the refunds, and the BTA affirmed. The Supreme Court affirmed, holding that Appellant's arguments challenging the taxation failed. View "Willacy v. Cleveland Board of Income Tax Review" on Justia Law

FOA filed suit against NPS, alleging that the agency violated the National Environmental Policy Act in approving the Whitetailed Deer Management Plan for the Fire Island National Seashore.The Second Circuit affirmed the district court's denial of FOA's motion for summary judgment and grant of NPS's cross-motion for summary judgment, holding that NPS's decision was not arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law. In this case, NPS was not required to obtain the information about deer movement because it was not essential to a reasoned choice among alternatives; NPS took a hard look at the environmental consequences of the Plan; NPS has presented a rational basis for its decision to employ a Seashore-wide target deer density; and NPS considered all reasonable alternatives. View "Friends of Animals v. Romero" on Justia Law