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Professor Shores, for instance, argues that, short of a national court of tax appeals that would provide consistent decisions about what the tax law means, substantial improvement in the level of consistency would be provided by the appellate courts adopting the Dobson approach of great deference to Tax Court decisions. [29]
Franchise Tax Board of California v. Hyatt (short: Franchise Tax Bd. of Cal. v. Hyatt or Hyatt III), [1] 587 U.S. 230 (2019), was a United States Supreme Court case that determined that unless they consent, states have sovereign immunity from private suits filed against them in the courts of another state.
Proposition 13 is not the only law in California designed to prevent tax-induced displacement. The California Tax Postponement Program, passed in 1977, ensures that “homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria”. [11]
Rider v. County of San Diego, 820 P.2d 1000 (Cal. 1991) was a California Supreme Court case where the court ruled that a sales tax in San Diego County, California, to fund courthouses and jails was invalid, because it failed to reach a two-thirds voter approval as required by Proposition 13.
The Tax court had to decide whether the taxpayer had the ability receive the check or whether she faced "substantial limitations" on this ability as a result of the circumstances. The Tax Court noted prior decisions that held a taxpayer to have constructively received funds as of the time of attempted delivery when the taxpayer made a decision ...
Questions of constitutionality are considered a type of question of law, and thus appellate courts always review lower court decisions that address constitutional issues de novo. However, the term "standard of review" has an additional meaning in the context of reviewing a law for its constitutionality, which concerns how much deference the ...
California’s Proposition 35 is a battle over how state lawmakers can spend billions in health care dollars. It would make permanent a tax on health insurance plans, a charge that also allows the ...
The Supreme Court reversed the Ninth Circuit Court's decision, noting that "On federal habeas review, AEDPA 'imposes a highly deferential standard for evaluating state-court rulings' and 'demands that state-court decisions be given the benefit of the doubt.'" Moreover, "The state appellate court’s decision was plainly not unreasonable.