Latest 4 Cases This Week: Cayuga Indian Nation of New York v. Seneca County (2d Cir.), Blankenship et al. v. City of Irondale (Ala.), American ...

The Supreme Court Limbers Up to Aid and Abet Trump’s Coup

NEIL H. BUCHANAN

UF Levin College of Law professor and economist Neil H. Buchanan describes how the U.S. Supreme Court is readying itself to declare Trump the winner of the election. Professor Buchanan points out that no court acting in good faith would apply the text of the Constitution or existing Supreme Court precedents in a way that would allow any of this scheme to see the light of day, but based on what Justice Kavanaugh has written and what Justice Gorsuch strongly suggests, the Court might not even have that minimum amount of good faith.

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If the Challengers Prevail on the Merits of the ACA California v. Texas Case, What is the Appropriate Remedy and What Effect Should the Ruling Have on the Entirety of the ACA? Part Four in a Series

VIKRAM DAVID AMAR, EVAN CAMINKER, JASON MAZZONE

In this fourth of a series of columns examining the California v. Texas case challenging the Affordable Care Act (ACA), Illinois law dean Vikram David Amar, Michigan Law dean emeritus Evan Caminker, and Illinois law professor Jason Mazzone consider what the appropriate remedy should be if the challengers prevail on the merits of the case. The authors explain why enjoining the 2017 amendment, which zeroed out the potential tax penalty for failure to maintain the specified health insurance coverage, is a more appropriate remedy than striking down the entire ACA.

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The U.S. Supreme Court Cannot Determine the Election Result

AUSTIN SARAT, DANIEL B. EDELMAN

Amherst College Associate Provost Austin Sarat and attorney Daniel B. Edelman argue that there is nothing the Supreme Court can do to prevent governors from certifying slates of electors that actually reflect the vote of the people in their states. Sarat and Edelman explain why Bush v Gore is both inapplicable, and by its own terms, never supposed to be used as precedent.

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Cayuga Indian Nation of New York v. Seneca County

Court: US Court of Appeals for the Second Circuit

Docket: 19-0032

Opinion Date: October 23, 2020

Judge: Susan Laura Carney

Areas of Law: Native American Law, Real Estate & Property Law, Tax Law

The Second Circuit affirmed the district court's grant of summary judgment for the Cayuga Indian Nation of New York and the district court's permanent injunction enjoining the County from foreclosing on the Cayuga Indian Nation's real property for nonpayment of taxes. The court agreed with the district court that tribal sovereign immunity from suit bars the County from pursuing tax enforcement actions under Article 11 of the New York Real Property Tax Law against the Cayuga Indian Nation. The court explained that the County's foreclosure proceedings are not permitted by the traditional common law exception to sovereign immunity that covers certain actions related to immovable property. In this case, the foreclosure actions fall outside the purview of the common law version of the immovable-property exception. The court also rejected the County's reading of City of Sherrill v. Oneida Indian Nation of New York, 544 U.S. 197 (2005), as abrogating a tribe's immunity from suit.

Blankenship et al. v. City of Irondale

Court: Supreme Court of Alabama

Dockets: 1180777, 1180752

Opinion Date: October 23, 2020

Judge: Mitchell

Areas of Law: Government & Administrative Law, Labor & Employment Law, Tax Law

The Jefferson County, Alabama Board of Education ("the Board") and several of its employees sought to avoid the application of an occupational tax imposed by the City of Irondale ("City"). The Board and its employees argued that public-school employees were exempt from the occupational tax because, they contended they provided an essential government service. "But the importance of a state employee's role, even a role as important as a public-school employee, does not remove that employee's obligation to pay a duly owed occupational tax." The Alabama Supreme Court affirmed the trial court's judgment in favor of the City.

American Honda Motor Co. v. Walther

Court: Arkansas Supreme Court

Citation: 2020 Ark. 349

Opinion Date: October 29, 2020

Judge: Karen R. Baker

Areas of Law: Government & Administrative Law, Tax Law

The Supreme Court affirmed the order of the circuit court granting summary judgment in favor of the director of the Arkansas Department of Finance and Administration (DFA) and dismissing American Honda Motor Company's challenge to the DFA's denial of its request for a corporate tax refund, holding that the circuit court correctly granted summary judgment in favor of DFA. American Honda filed an action for judicial relief under the Arkansas Tax Procedure Act, Ark. Code Ann. 26-18-101 et seq., challenging DFA's decision to deny its request for a corporate tax refund. The circuit court granted summary judgment in favor of DFA. The Supreme Court affirmed, holding (1) judicial review of DFA's statutory interpretation of the Tax Procedure Act is de novo; and (2) while the circuit court improperly gave great deference to DFA's interpretation of the Tax Procedure Act, the circuit court correctly granted summary judgment in favor of DFA.

Indiana Land Trust Co. v. XL Investment Properties, LLC

Court: Supreme Court of Indiana

Docket: 20S-MI-62

Opinion Date: October 27, 2020

Judge: Steven H. David

Areas of Law: Real Estate & Property Law, Tax Law

The Supreme Court affirmed the decision of the trial court denying Indiana Land Trust's motion to set aside a tax deed, holding that the LaPorte County Auditor gave adequate notice reasonably calculated to inform Indiana Land Trust Company of the impending tax sale of the property. From 2009 to 2015, the owner of vacant property did not pay property taxes. Through a third-party service, the county auditor sent simultaneous notice of an impending tax sale by way of certified letter and first-class mail to the address listed on the deed for the property. The owner, however, had moved and had not updated its address. Later, notice was published in the local newspaper. The property eventually sold and a tax deed was issued to the purchaser. The original owner moved to set aside the tax deed due to insufficient notice. The Supreme Court affirmed the trial court's denial of Indiana Land Trust Company's motion to set aside the tax deed, holding that the county auditor provided notice reasonably calculated, under all circumstances, to apprise the owner of the pendency of the action and afforded them an opportunity to present their objections.