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If you are unable to see this message, click here to view it in a web browser. | | Tax Law January 29, 2021 |
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Click here to remove Verdict from subsequent Justia newsletter(s). | New on Verdict Legal Analysis and Commentary | Impeaching a Former President Is Plainly Constitutional | NEIL H. BUCHANAN | | UF Levin College of Law professor and economist Neil H. Buchanan argues that the text of the Constitution makes clear that Congress has the power to impeach and convict Donald Trump, even though he is no longer President. Buchanan describes the unambiguous textual support for this conclusion, which Buchanan (and others) argue is also amply supported by the Constitution’s purpose, structure, and other interpretive approaches. | Read More |
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Tax Law Opinions | Howard Jarvis Taxpayers Association v. City and County of San Francisco | Court: California Courts of Appeal Docket: A157983(First Appellate District) Opinion Date: January 27, 2021 Judge: Simons Areas of Law: Election Law, Government & Administrative Law, Tax Law | After garnering sufficient voter signatures to qualify, a proposed initiative entitled “Universal Childcare for San Francisco Families Initiative” was placed on the city’s June 2018 ballot as Proposition C. The initiative sought to impose an additional tax on certain commercial rents to fund early childcare and education. Approximately 51 percent of the votes cast were in favor of Proposition C. In August 2018, opponents filed suit to invalidate Proposition C on the ground that it needed a two-thirds majority vote to pass. The court of appeal affirmed summary judgment in favor of the city. While Proposition C imposes the type of tax that, if submitted to the voters by the Board of Supervisors, would need a two-thirds majority vote to pass, neither Proposition 13 nor Proposition 218 imposed such a requirement on a tax imposed by initiative. The absence of a constitutional provision expressly authorizing majority approval of local voter initiatives is immaterial. The City Charter does not impose a super-majority requirement | |
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