Taxation Tag

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Posted 27 Jan 2014 in Monday Morning Review
Here are last week's published decisions involving local governments:SCT stairs Second Circuit
  • McColley v. County of Rensselaer, No. 12-2220 (Jan. 21, 2014) (affirming that whether officer and County were entitled to qualified immunity for alleged Fourth-Amendment violation arising out of search-warrant-application omissions turned on genuine issues of material fact, and concluding therefore that the court lacked subject matter jurisdiction).
Fourth Circuit
  • Corr v. Metropolitan Washington Airports Authority, No. 13-1076 (Jan. 21, 2014) (finding that tolls paid by drivers on the Dulles Toll Road are user fees not taxes, and that their collection by airport authority does not violate Virginia Constitution and motorists' due-process rights).
Seventh Circuit

Posted 29 Dec 2013 in Monday Morning Review

Here are published decisions involving local governments from the federal appellate courts from December 23, 2013, through December 27, 2013: Seventh Circuit Swetlik v. Crawford, No. 12-2675 (Dec. 23, 2013) (affirming grant of summary judgment against police detective who sued City and officers alleging that they violated his First-Amendment rights by voting to file a termination charge against him). DeKalb County v. Federal Housing Finance Authority, No. 1301558 (Dec. 23, 2013) (holding that Fannie Mae is exempt by statute from real-estate transfer taxes levied...

Posted 22 Nov 2013 in IMLA Briefs

A recent cert petition raises an important question about how the federal Constitution limits State and local taxing authority. In Maryland State Comptroller of the Treasury v. Wynne, the Maryland Court of Appeals held that the dormant Commerce Clause requires every state and subdivision to give its residents a full tax credit for all income taxes that they pay in another state or subdivision. The U.S. Supreme Court has never applied the dormant Commerce Clause to reach that result, and it appears to conflict with...