Thiersaint v. Dep't of Homeland Security

Court: US Court of Appeals for the First Circuit

Docket: 22-1213

Opinion Date: November 6, 2023

Judge: David J. Barron

Areas of Law: Civil Rights, Government & Administrative Law, Immigration Law, Personal Injury

The First Circuit affirmed in part and vacated in part the district court's grant of summary judgment to the United States on Petitioner's claims brought under the Federal Tort Claims Act (FTCA) and to the Suffolk County Sheriff's Department (SCSD) on Petitioner's claims brought under the Rehabilitation Act (RHA), 29 U.S.C. 794, and Americans with Disabilities Act (ADA), 42 U.S.C. 12132, holding that the district court erred in granting summary judgment as to Petitioner's FTCA claims.

Petitioner filed this action setting forth FTCA claims against the United States based on the treatment to which he was allegedly subjected while he was in immigration custody, as well as claims brought under the RHA and the ADA based on the alleged discrimination against him owing to his disability during his detention. The district court granted summary judgment for Defendants. The First Circuit vacated the judgment in part, holding that the district court (1) erred in granting summary judgment to the United States as it pertained to Petitioner's FTCA claims; but (2) did not err in awarding summary judgment to SCSD on Petitioner's RHA and ADA claims.

Najah Edmundson v. Klarna Inc.

Court: US Court of Appeals for the Second Circuit

Docket: 22-557

Opinion Date: November 3, 2023

Judge: CHIN

Areas of Law: Antitrust & Trade Regulation, Arbitration & Mediation, Class Action, Government & Administrative Law

Defendant Klarna, Inc. ("Klarna") provides a "buy now, pay later" service that allows shoppers to buy a product and pay for it in four equal installments over time without incurring any interest or fees. Plaintiff paid for two online purchases using Klarna. Plaintiff incurred $70 in overdraft fees. Plaintiff brought this action on behalf of herself and a class of similarly situated consumers, alleging that Klarna misrepresents and conceals the risk of bank-overdraft fees that consumers face when using its pay-over-time service and asserting claims for common-law fraud and violations of the Connecticut Unfair Trade Practice Act ("CUTPA"). Klarna moved to compel arbitration. The district court denied Klarna's motion.
 
The Second Circuit reversed he district court's order and remanded with instructions to grant Klarna's motion to compel arbitration. The court explained that when Plaintiff arrived at the Klarna Widget, she knew well that purchasing the GameStop item with Klarna meant that she was entering into a continuing relationship with Klarna, one that would endure at least until she repaid all four installments. The Klarna Widget provided clear notice that there were terms that would govern this continuing relationship. A reasonable internet user, therefore, would understand that finalizing the GameStop transaction, entering into a forward-looking relationship with Klarna, and receiving the benefit of Klarna's service would constitute assent to those terms. The court explained that Plaintiff was on inquiry notice that her "agreement to the payment terms," necessarily encompassed more than the information provided on the Klarna Widget, and the burden was then on her to find out to what terms she was accepting.

Hile v. State of Michigan

Court: US Court of Appeals for the Sixth Circuit

Docket: 22-1986

Opinion Date: November 6, 2023

Judge: Jane Branstetter Stranch

Areas of Law: Civil Rights, Constitutional Law, Education Law, Government & Administrative Law

In 1970, Michigan voters approved Proposal C, amending Article VIII, section 2 of Michigan’s constitution: “No public monies or property shall be appropriated or paid or any public credit utilized, by the legislature or any other political subdivision or agency of the state directly or indirectly to aid or maintain any private, denominational or other nonpublic, pre-elementary, elementary, or secondary schools.” The plaintiffs allege that Proposal C was spurred by the legislature’s passage of 1970 PA 100, which “allowed the Department of Education to purchase educational services from nonpublic schools in secular subjects,” and authorized $22 million in spending during the 1970-71 school year. Plaintiffs allege that “nonpublic schools” meant “religious schools”; opposition to 1970 PA 100 resulted in Proposal C. In 2000, Michigan voters rejected a ballot initiative that would have amended the section to authorize “indirect” support of non-public school students and create a voucher program for students in underperforming public school districts to attend nonpublic schools.

Plaintiffs brought unsuccessful free exercise claims, alleging they have funded Michigan Education Savings Program plans and wish to use those plans to pay for their children’s religious school tuition. The Sixth Circuit affirmed the dismissal of their equal protection claim that section 2, while facially neutral, creates a political structure that unconstitutionally discriminates against religion because religious persons and schools cannot lobby their state representatives for governmental aid or tuition help without first amending the state constitution.

Kellom v. Quinn

Court: US Court of Appeals for the Sixth Circuit

Docket: 22-1591

Opinion Date: November 8, 2023

Judge: Thapar

Areas of Law: Civil Procedure, Government & Administrative Law, Personal Injury

In April 2015, federal agent Quinn shot and killed Kellom while trying to arrest him. Kellom’s estate sued Quinn under the Federal Tort Claims Act with a “Bivens” excessive-force claim. The government replaced Quinn as the defendant in the tort claims. The estate then filed an unsuccessful claim with Quinn’s employer, DHS. The FTCA requires plaintiffs to seek relief “first” from the federal agency within two years: the government notified the estate that it needed to bring a new lawsuit for its FTCA claims. Instead, in May 2018, the estate amended its complaint, asserting the same claims. The district court treated the FTCA exhaustion requirement as jurisdictional and dismissed the FTCA claims. The Bivens claim proceeded. A jury ruled in Quinn’s favor. Meanwhile, Kellom’s family members brought FTCA claims by joining the estate’s amended complaint, which was filed in May 2018. The family had not sought relief from DHS, so the district court dismissed those claims. In October 2018, the family filed a claim with DHS. DHS denied the claim. Rather than rejoin the estate’s lawsuit, the family filed a new one. The district court dismissed the family’s claims as untimely.

The Sixth Circuit affirmed. The government did not waive or forfeit its exhaustion defense in the estate’s case by failing to oppose a motion to amend. The estate did not cure its failure to exhaust by filing an amended complaint. The family’s claims were untimely.

Thrifty Payless, Inc. v. NLRB

Court: US Court of Appeals for the District of Columbia Circuit

Docket: 22-1204

Opinion Date: November 3, 2023

Judge: RANDOLPH

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

Thrifty Payless, Inc., doing business as Rite Aid, seeks judicial review of the National Labor Relations Board’s decision that Rite Aid committed unfair labor practices. The Board has cross-applied for enforcement of its order. An Administrative Law Judge concluded that Rite Aid had committed unfair labor practices in violation of the National Labor Relations Act when it unilaterally implemented its proposal. The ALJ determined that Rite Aid violated its duty to bargain in good faith because it took unilateral action even though the parties had not yet reached an impasse. The main issue here is whether Rite Aid was entitled to implement its own proposal instead of continuing negotiations with the union.
 
The DC Circuit denied Rite Aid’s petition for review. The court denied the Board’s cross-application for enforcement and remanded the order. The court found that the record contains enough evidence to support the Board’s finding that the parties were not at an impasse. An impasse arises when neither side is open to compromise. Further, the court explained that any reasonable consideration of exigency must consider “an employer’s need to run its business” and the inherently uncertain task of making corporate decisions in the face of a potential crisis. Here, the Board acknowledged that it was “impossible” for Rite Aid “to predict what claims might come in and how that would impact the reserves.” Rite Aid asserts without contest that the reserves as of November 2019 could only cover a few weeks’ worth of healthcare coverage for Rite Aid employees. So Rite Aid’s concern that inaction could have had damaging consequences is understandable.

Stronghold Engineering, Inc. v. City of Monterey

Court: California Courts of Appeal

Docket: H050157(Sixth Appellate District)

Opinion Date: November 6, 2023

Judge: Grover

Areas of Law: Civil Procedure, Construction Law, Contracts, Government & Administrative Law, Government Contracts

Stronghold and the city entered into a 2015 contract to renovate the Monterey Conference Center. Before filing a lawsuit asserting a claim for money or damages against a public entity, the Government Claims Act (Gov. Code 810) requires that a claim be presented to the entity.
Without first presenting a claim to the city, Stronghold filed suit seeking declaratory relief regarding the interpretation of the contract, and asserting that the Act was inapplicable.

Stronghold presented three claims to the city in 2017-2019, based on its refusal to approve change orders necessitated by purportedly excusable delays. Stronghold filed a fourth amended complaint, alleging breach of contract. The court granted the city summary judgment, reasoning that the declaratory relief cause of action in the initial complaint was, in essence, a claim for money or damages and that all claims in the operative complaint “lack merit” because Stronghold failed to timely present a claim to the city before filing suit.

The court of appeal reversed. The notice requirement does not apply to an action seeking purely declaratory relief. A declaratory relief action seeking interpretation of a contract is not a claim for money or damages, even if the judicial interpretation sought may later be the basis for a separate claim for money or damages which would trigger the claim presentation requirement.

Bray, et al. v. Watkins

Court: Supreme Court of Georgia

Docket: S23G0836

Opinion Date: November 7, 2023

Judge: Per Curiam

Areas of Law: Civil Procedure, Government & Administrative Law

Latoya Bray filed an action against sheriff’s lieutenant Stormie Watkins, in her official and individual capacities, for damages allegedly caused by her failure to activate a tornado warning system while working in a county emergency center. The trial court granted summary judgment to Watkins, concluding in part that the public duty doctrine negated any duty owed to Bray. In a split decision, the Court of Appeals affirmed: the majority opinion, the specially concurring opinion, and the dissenting opinion disagreed about whether the trial court erred by not considering whether sovereign immunity barred the official-capacity claim and whether the official capacity claim needed to be remanded for the trial court to resolve the sovereign immunity issue in the first instance. In her petition for certiorari to the Georgia Supreme Court, Bray contended: (1) the Court of Appeals erred by concluding that the public duty doctrine foreclosed her lawsuit; and (2) the court’s discussion concerning sovereign immunity was “misplaced.” Because the applicability of the public duty doctrine was a merits question, the Supreme Court determined the Court of Appeals erred in affirming the trial court’s ruling on the official-capacity claims on the ground that the public duty doctrine barred all of Bray’s claims without considering the threshold jurisdictional question of whether sovereign immunity barred Bray’s claims against Watkins in her official capacity. The Court therefore granted the petition for writ of certiorari, vacated the Court of Appeals’ opinion, and remanded this case to the Court of Appeals for further proceedings.

IDHW v. John Doe

Court: Idaho Supreme Court - Civil

Docket: 50875

Opinion Date: November 3, 2023

Judge: Bevan

Areas of Law: Family Law, Government & Administrative Law

The parents in this case were brought to the attention of the Idaho Department of Health and Welfare ("Department") regarding reports of neglect and physical abuse to their five children. The child protection case began in February 2023 as a protective supervision case. Nearly three months later, the magistrate court ordered that the children be removed from the home and placed in the legal custody of the Department. John Doe (Father) appealed the magistrate court’s order removing his five children from the parents’ custody and temporarily placing the children in the legal custody of the Department. Father argued the magistrate court’s order failed to contain detailed written findings as required by Idaho law, that the order was not supported by substantial and competent evidence, and that the magistrate court’s actions violated Father’s fundamental rights to the care and custody of his children. Finding no reversible error, the Idaho Supreme Court affirmed the magistrate court.

Cassidy Holdings, LLC v. Aroostook County Commissioners

Court: Maine Supreme Judicial Court

Citation: 2023 ME 69

Opinion Date: November 9, 2023

Judge: Connors

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

The Supreme Judicial Court affirmed the judgment of the superior court determining that the Aroostook County Commissioners had jurisdiction over an appeal of a municipality's denial of a tax abatement application by Cassidy Holdings, LLC, holding that there was no error.

Cassidy, which owned nonresidential property with an equalized municipal valuation of $1 million or greater, requested a partial abatement of its 2021 property taxes. The City of Caribou's Board of Assessors denied the request. The Commissioners declined to hear Cassidy's ensuing appeal on the grounds that they lacked subject matter jurisdiction. The superior court remanded the case for the Commissioners to proceed on the merits, concluding that the Commissioners erred in determining that they lacked jurisdiction over the abatement appeal. The Supreme Judicial Court affirmed, holding that the plain language of 36 Me. Rev. Stat. 844 provides for concurrent jurisdiction before either the Commissioners or the State Board.

Odiorne Lane Solar, LLC v. Town of Eliot

Court: Maine Supreme Judicial Court

Citation: 2023 ME 67

Opinion Date: November 7, 2023

Judge: Connors

Areas of Law: Energy, Oil & Gas Law, Government & Administrative Law, Real Estate & Property Law

The Supreme Judicial Court vacated the judgment of the superior court reversing the decision of the Town of Eliot's board of appeals vacating the planning board's approval of a large solar array project, holding that the project did not fit the definition of "public utility facility" within the meaning of the Town zoning ordinance.

Odiorne Lane Solar, LLC applied to the Planning Board for a approval to build a large solar array project on land located in the Town's rural district. The Planning Board approved the application. The board of appeals, however, vacated the approval. The superior court vacated the board of appeals' decision. The Supreme Judicial Court vacated the superior court's judgment, holding that, at the relevant times for this application, the ordinance did not permit the location of the project within the rural district.

Fairhaven Housing Authority v. Commonwealth

Court: Massachusetts Supreme Judicial Court

Docket: SJC-13412

Opinion Date: November 6, 2023

Judge: Wendlandt

Areas of Law: Contracts, Government & Administrative Law, Government Contracts

The Supreme Judicial Court affirmed the decision of the superior court judge dismissing the underlying declaratory judgment complaint in this declaratory judgment action regarding the scope of the Department of Housing and Community Development's (DHCD) authority under Mass. Gen. Laws ch. 121B, 7A, holding that dismissal was warranted.

Plaintiffs - location housing authorities (LHAs) of various cities and towns, current and former executive directors of LHAs and others - sought a judgment declaring that DHCD exceeded its authority under Mass. Gen. Laws ch. 121B, 7A by promulgating guidelines that govern contracts between an LHA and its executive director and making compliance with the guidelines a requirement to obtain contractual approval from DHCD. A superior court judge allowed DHCD's motion to dismiss. The Supreme Judicial Court affirmed, holding that LHAs have authority to hire executive directors and "determine their qualifications, duties, and compensation, under Mass. Gen. Laws ch. 121B, 7.

Gattineri v. Wynn MA, LLC

Court: Massachusetts Supreme Judicial Court

Docket: SJC-13416

Opinion Date: November 3, 2023

Judge: Kafker

Areas of Law: Contracts, Gaming Law, Government & Administrative Law, Real Estate & Property Law

The Supreme Judicial Court held that an agreement entered into between Plaintiff Anthony Gattineri and Defendants Wynn MA, LLC and Wynn Resorts, Limited (collectively, Wynn) in San Diego California (the San Diego agreement) was unenforceable for reasons of public policy.

Wynn entered into an option contract with FBT Everett Realty, LLC (FBT) to purchase a parcel of property. As Wynn's application for a casino license proceeded, the Massachusetts Gaming Commission discovered that there was a possibility of concealed ownership interests in FBT by a convicted felon with organized crime connections. In response, FBT lowered the purchase price for the parcel. The Commission approved the amended option agreement. Gattineri, a minority owner of FBT, opposed the price reduction and refused to sign the certificate required by the Commission. Gattineri alleged that at the San Diego meeting Wynn had agreed to pay Gattineri an additional $19 million in exchange for Gattineri signing the certificate. After the Commission awarded Wynn a casino license Gattineri brought suit claiming breach of the San Diego agreement because Wynn never paid Gattineri the promised $19 million. The Supreme Judicial Court held (1) the agreement was deliberately concealed from the Commission and inconsistent with the terms approved by the Commission; and (2) enforcement of such a secret agreement constituted a clear violation of public policy.

Walmart Starco LLC v. Director of Revenue

Court: Supreme Court of Missouri

Docket: SC99998

Opinion Date: November 7, 2023

Judge: Zel M. Fischer

Areas of Law: Government & Administrative Law, Tax Law

The Supreme Court affirmed the decision of the Administrative Hearing Commission determining that Walmart Starco LLC was exempt from use tax for its purchase and use of information technology equipment pursuant to Mo. Rev. Stat. 144.018.1 and 144.615(6), holding that the Commission correctly concluded that the equipment was exempt from use tax.

The Commission ultimately determined that Starco's use of the information technology equipment at issue was exempt from use tax under sections 144.018.1 and 144.615(6). The Supreme Court affirmed, holding (1) Starco showed that it held the equipment solely for resale pursuant to section 144.615(6); and (2) the second argument raised on appeal was unpreserved for appellate review.

State v. Simons

Court: Nebraska Supreme Court

Citation: 315 Neb. 415

Opinion Date: November 3, 2023

Judge: Freudenberg

Areas of Law: Criminal Law, Government & Administrative Law

The Supreme Court reversed Defendant's conviction of possession of a controlled substance and vacated his sentence, holding that the Nebraska Probation Administration Act (the Act) does not permit the increase of the term of probation to which the offender was sentenced before a hearing where the violation of probation is established by clear and convincing evidence.

The State charged Defendant with possession of a controlled substance, methamphetamine, based on items found in his bedroom following a probation search. The district court denied Defendant's motion to suppress, concluding that Defendant was still on probation and subject to his probation terms at the time of the search. Defendant was subsequently convicted and sentenced. The Supreme Court reversed, holding (1) Defendant did not voluntarily consent to the search, and the special needs exception to the warrant requirement did not apply; (2) Defendant was not subject to conditions of probation and was not obligated to permit the search at issue; (3) the search of Defendant's bedroom was unreasonable, and the items found therein should have been suppressed; and (4) because the evidence presented at trial was sufficient to sustain Defendant's conviction, double jeopardy did not bar a second trial.

State ex rel. Mobley v. Franklin County Bd. of Commissioners

Court: Supreme Court of Ohio

Citation: 2023-Ohio-3993

Opinion Date: November 7, 2023

Judge: Sharon L. Kennedy

Areas of Law: Civil Procedure, Government & Administrative Law

The Supreme Court reversed the judgment of the court of appeals dismissing Petitioner's mandamus action after recognizing his status as a vexatious litigator as declared in an earlier, separate matter, holding that Petitioner did not "continue" his proceeding as a vexatious litigator in this case.

Appellant filed a mandamus action against the Franklin County Board of Commissioners and mailed his objections to a magistrate's decision to the court of appeals. The court in a separate matter subsequently declared Appellant to be a vexatious litigator. Upon filing Appellant's objections in this case, the court of appeals recognized Appellant's status as a vexatious litigator and sua sponte dismissed the case. The Supreme Court reversed, holding (1) when Appellant mailed his objections and filed his motion for leave, he did not "continue" the proceeding as a vexatious litigator under Ohio Rev. Code 2323.52; and (2) therefore, the court of appeals' dismissal was incorrect.

Salt Lake County v. Utah State Tax Commission

Court: Utah Supreme Court

Citation: 2023 UT 24

Opinion Date: November 9, 2023

Judge: Hagen

Areas of Law: Civil Rights, Constitutional Law, Government & Administrative Law, Real Estate & Property Law, Tax Law

The Supreme Court affirmed the determination of the Utah State Tax Commission that the Property Tax Division correctly followed the requirements of the Aircraft Valuation Law, Utah Code 59-2-201 subsection 4, in determining the 2017 value of Delta Air Lines' aircraft, holding that Salt Lake County failed to demonstrate that the Law, as applied to Delta's 2017 assessment, violated the fair market value provision of the Utah Constitution.

For tax year 2017, the Division valued Delta's aircraft according to section 59-2-201's preferred methodology. The County appealed, arguing that the valuation did not reflect the fair market value of Delta's aircraft, in violation of the Utah Constitution. The Commission upheld the assessment, concluding that the County did not establish that the Legislature's preferred method of valuation did not reasonably reflect fair market value. The Supreme Court affirmed, holding that the Aircraft Valuation Law was not unconstitutional as applied by the Commission to assess the value of Delta's aircraft for tax year 2017.

Bd. of Education of County of Wyoming v. Dawson

Court: Supreme Court of Appeals of West Virginia

Docket: 22-0234

Opinion Date: November 8, 2023

Judge: Armstead

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

The Supreme Court reversed the order of the circuit court affirming the decision of the West Virginia Public Employees Grievance Board granting the grievance brought by Respondent, a school bus driver, reinstating her to a modified bus run and an extracurricular bus run and awarding her back pay, holding that the circuit court erred in affirming the decision of the grievance board.

Respondent, a bus driver hired to transport elementary and high school students on the same bus run at the same time, made a modified regular run and vocational run for thirty years. In 2017, Petitioner, the Board of Education of the County of Wyoming, changed Respondent's employment back to the arrangement originally contracted for. Respondent filed a grievance, which the grievance board granted, finding that Petitioner's action in restoring Respondent's regular bus run to its original parameters was unreasonable, arbitrary, and capricious. The circuit court affirmed. The Supreme Court reversed, holding that the grievance board and circuit court were clearly wrong in their determinations and that the circuit court should have found that Respondent did not meet her burden of proof.

Frazier v. Ramadan

Court: Supreme Court of Appeals of West Virginia

Docket: 22-0223

Opinion Date: November 6, 2023

Judge: Wooton

Areas of Law: Criminal Law, Government & Administrative Law

The Supreme Court reversed the decision of the circuit court reversing the final order of the Office of Administrative Hearings (OAH) upholding Respondent's administrative driver's license revocation for a period of five years for driving under the influence, holding that the circuit court erred in substituting its judgment for that of the OAH and in using its determination as a basis for overturning the OAH's decision.

After a hearing, the circuit court concluded that the OAH improperly weighed results of field sobriety tests against the negative findings of secondary chemical tests and that Respondent's expert's "unrebutted" testimony supported the negative findings of the secondary chemical test. The Supreme Court reversed, holding (1) the OAH's factual determination that Petitioner proved by a preponderance of the evidence that Respondent had ingested controlled substances impairing his ability to operate a motor vehicle was entitled to substantial deference; and (2) the evidence in this case supported that factual determination.

Hood v. Lincare Holdings, Inc.

Court: Supreme Court of Appeals of West Virginia

Docket: 21-0754

Opinion Date: November 8, 2023

Judge: Wooton

Areas of Law: Government & Administrative Law, Labor & Employment Law, Personal Injury

The Supreme Court affirmed the judgment of the West Virginia Workers' Compensation Board of Review affirming an ALJ's denial of Robert Hood's application for workers' compensation benefits, holding that there was no error or abuse of discretion.

Hood was making a delivery for his employer when he felt a pain in his right knee. The employer's claim administrator denied Hood's application for workers' compensation benefits after concluding that Hood did not sustain an injury in the course of and scope of his employment. An ALJ affirmed, as did the Board of Review. The Supreme Court affirmed, holding that although Hood's injury occurred while he was working, it did not result from his employment.

In re C.L.

Court: Supreme Court of Appeals of West Virginia

Docket: 22-623

Opinion Date: November 8, 2023

Judge: Walker

Areas of Law: Family Law, Government & Administrative Law

The Supreme Court vacated the dispositional orders of the circuit court terminating Father's parental rights to his four children, holding that the circuit court erroneously failed to follow the process established by the West Virginia Rules of Procedure for Child Abuse and Neglect Proceedings and related statutes.

The West Virginia Department of Health and Human Resources (DHHR) filed a petition alleging abuse and neglect after Petitioner was seen living out of a car with two of his children and their mother. In an amended petition, DHHR added Father's two other children, despite the fact that the children had not seen Father for years and lived with a different mother. The circuit court ultimately terminated Father's parental rights to all four children - two on the basis of abandonment and two because of inadequate housing. The Supreme Court vacated the dispositional orders, holding that remand was required for further proceedings because the circuit court clearly erred by failing to follow the West Virginia Rules of Procedure for Child Abuse and Neglect Proceedings and related statutes.

Kanawha County Bd. of Education v. Hall

Court: Supreme Court of Appeals of West Virginia

Docket: 21-0831

Opinion Date: November 6, 2023

Judge: Hutchison

Areas of Law: Education Law, Government & Administrative Law

The Supreme Court reversed the final order of the circuit court reversing a decision of the West Virginia Public Employees Grievance Board and finding that Respondents, educational sign language interpreters who worked with students in high school classrooms, qualified for the pay increase provided by W. Va. Code 18A-4-2(e) as full-time special education teachers, holding that the circuit court erred.

In reversing, the circuit court concluded that the Grievance Board's decision was clearly erroneous and that Respondents qualified as full-time special education teachers. The Supreme Court reversed, holding (1) the Legislature intended the 2021 amendment of W. Va. Code 18A-4-2(e) to have retroactive effect; and (2) even in the absence of the 2021 amendment, Respondents were not "classroom teachers" under any version of W. Va. Code 18A-4-2(e), and therefore, they did not qualify for the salary increase provided therein.

Chesapeake Operating, LLC v. State, Dep't of Revenue

Court: Wyoming Supreme Court

Citation: 2023 WY 107

Opinion Date: November 7, 2023

Judge: Gray

Areas of Law: Energy, Oil & Gas Law, Government & Administrative Law, Tax Law

The Supreme Court affirmed the decision of the Board of Equalization affirming the Wyoming Departments of Audit and Revenue's mineral tax audit assessments of Chesapeake Operating, LLC's oil and gas production, holding that the State Board of Equalization did not misinterpret Wyo. Stat. Ann. 39-14-203(b)(iv) when it found that Chesapeake's field facilities did not qualify as processing facilities.

On appeal, Chesapeake argued that the Board erred in concluding that Chesapeake's facilities qualified as processing facilities under the mineral tax statutes and that the proper point of valuation for its gas production was at the custody transfer meters. The district court certified the case directly to the Supreme Court, which affirmed, holding that the Board correctly interpreted and applied Wyo. Stat. Ann. 39-14-201(a)(xviii) when it found that the seven facilities at issue were not processing facilities.