Tax Law › Civil Procedure › Election & Politics Law

School Districts Cannot Spend Bond Money on Projects Not Disclosed to Voters - School Bonds with 55 Percent Vote Threshold Must...

The Fourth District Court of Appeal recently upheld a challenge to a school district’s spending voter-approved bond proceeds for field lighting at a high school stadium because the ballot proposition did not specifically list...more

Will The Debt Ceiling Standoff End Up In Court? [Video]

Jan. 17 (Bloomberg Law) -- Bob Rice, Managing Partner at Tangent Capital Partners and a former federal prosecutor, talks with Bloomberg Law's Lee Pacchia about the potential for the debt ceiling fight to end up in the court...more

Court of Appeal Grants Re-Hearing for School District’s Parcel Tax Case

Below is a summary of the court of appeal’s initial decision in Borikas v. Alameda Unified School District, which was filed on December 6, 2012. However, please note that the appellate court has subsequently granted a...more

Government

UPDATED THROUGH SEPTEMBER 4, 2012 Legislation – State University System. Do the statutes and provisions of the General Appropriations Act that restrict state universities’ expenditure or tuition and fees and condition...more

Aircraft Transactions Continue to Receive Heightened Scrutiny from State Tax Authorities

Originally published in the Journal of State Taxation on April 1, 2012 In this down economy, aircraft owners have heard politicians in Washington turning up the rhetoric, complaining about corporate aircraft "tax breaks"...more

Gas Tax Advances, Statute Of Repose Comes Out of Repose

SSB3141, a bill that would increase Iowa’s gas tax by five cents per year in 2013 and 2014, took another tentative step forward this week when it was voted out of the Senate Transportation Committee. The bill would...more

Alabama Taxpayers’ Bill of Rights II—House Version Introduced

On January 27, House Bill 105 was introduced by Representative Paul DeMarco (R-Homewood), and will be handled in the Senate by Ben Brooks (R-Mobile), both of whom are well-respected attorneys. This landmark legislation...more

California Supreme Court Upholds Elimination of Redevelopment Agencies

In a highly anticipated decision, the California Supreme Court ruled on December 29, 2011, that legislation adopted in July to dissolve redevelopment agencies is constitutional, but that legislation adopted concurrently to...more

Tax Assessment Appeals Affected — How Much? (Virginia General Assembly 2011)

The Virginia General Assembly adjourned on Sunday, and during its 2011 session, considered, amended, killed and/or adopted thousands of pieces of legislation, plus the Virginia budget. During the session, the state...more

Pro-Jewish Group Launches Suit against IRS

A pro-Israel group called “Z Street” has sued the IRS for allegedly impeding or denying applications for tax-exempt status by groups that oppose the government’s policies towards Israel. However, most tax law experts are of...more

Reflections on the Current State of “Attributional Nexus”: When May a State Use the Presence of an In-State Entity to Claim...

The downturn in the national economy has triggered a budgetary crisis for many state governments. Undoubtedly, legislatures will seek increased revenues as part of the solution to the budgetary shortfalls. One politically...more

Current California “Strict Liability” Penalty Issues Under Revenue and Taxation Code Sections 19777.5 and 19138

While California’s current $26 billion budget crisis and recent legislative enactments, such as elective single factor sales and unitary credits,[1] have been the most prominent issues on the California tax front, two...more

County of Seneca v. Eristoff

Notice of Petition and Petition

Background: County commenced Article 78 proceeding to compel Commissioner of Taxation and Finance to collect and remit local share of sales and other taxes on cigarettes and motor fuel sold to non-Indians at businesses owned...more

County of Kauai ex rel. Nakazawa v. Baptiste

Reply Brief for the Appellants

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County of Kauai ex rel. Nakazawa v. Baptiste

Opening Brief of Appellants

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