Latest 4 Cases: Boatright v. A & H Technologies, Inc. (Business Law), Alford v. Alford (Family Law), Gerty v. Gerty (Family Law)

The Response to President Trump’s Shameless Religious Photo Op Gives Me Hope for the Future

MARCI A. HAMILTON

University of Pennsylvania professor Marci A. Hamilton praises the response of liberal clergy in response to President Trump’s seemingly opportunistic photo op in front of St. John’s Episcopal Church in Washington, D.C. Hamilton calls upon these religious leaders to continue speaking out loudly in the name of inclusion, love, and truth.

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Boatright v. A & H Technologies, Inc.

Citation: 2019-CA-00229-SCT

Opinion Date: June 4, 2020

Judge: Maxwell

Areas of Law: Business Law, Corporate Compliance

In June 2014, Chester Abbott, as majority shareholder and director of A&H Technologies, Inc., formally noticed a special shareholder meeting. The meeting was to be held on July 23, 2014, in Mississippi. William Boatright, the only other shareholder, could not attend because he was working on an A&H project out of state. Despite William’s conflict, Chester proceeded with the meeting as the sole shareholder in attendance. Chester re-elected himself the lone director of A&H. He further determined he had been the only elected director of the company since 2001. Finally, he addressed the six-figure bonus he gave himself in December 2013, recording on the minutes that it was based on “his extraordinary work and effort to continue to build business and upon his forgoing any bonus for 2009 to 2012.” Chester held a board-of-directors meeting that same day. Chester elected himself president of A&H. Chester replaced William as vice president with his daughter-in-law Cynthia Abbott. And he replaced William’s wife, Kelley Boatright, as secretary/treasurer with his own wife, Carol Abbott. William sued Chester and A&H the next day, alleging that Chester’s oppressive conduct toward William was detrimental to A&H. In his complaint, William sought both to replace Chester as president of A&H and to become majority shareholder. Alternatively, he requested dissolution. Before the lawsuit, Chester owned 51% of A&H’s shares, and William owned 49%. After four years of litigation, the chancellor met William halfway, ordering a stock transfer that would have made William a 50% owner, equal with Chester, and directed William have equal say. The Mississippi Supreme Court gave deference to the equitable remedy the chancellor chose, because it was properly within his authority and discretion. Thus, the Supreme Court affirmed the chancellor's judgment.

Alford v. Alford

Citation: 2017-CT-01075-SCT

Opinion Date: June 4, 2020

Judge: James W. Kitchens

Areas of Law: Family Law

In 2016, Linda Alford filed for divorce from Cincinnatus (“Nat”) Alford III. The parties agreed to a divorce based on irreconcilable differences, allowing the chancery court to divide the marital assets and expenses and to make a determination regarding alimony. The chancellor awarded Linda $5,000 per month in periodic alimony, $5,000 in attorney fees, and $6,000 in expert witness fees. Nat appealed the chancellor’s judgment. The Mississippi Supreme Court assigned the case to the Court of Appeals, which reversed and remanded the chancellor’s alimony award and reversed and rendered the amount of attorney fees. The Supreme Court granted Linda's petition for certiorari because it had not answered whether a chancellor should have considered Social Security benefits when considering initial alimony awards. The Supreme Court found that consideration of derivative Social Security benefits should have been reserved for alimony modification proceedings. Accordingly, the Supreme Court reversed the Court of Appeals and reinstated the chancellor’s award of alimony. The Court of Appeals' decision to reverse and render the award of attorney fees was affirmed.

Gerty v. Gerty

Citation: 2019-CP-01152-SCT

Opinion Date: June 4, 2020

Judge: Michael K. Randolph

Areas of Law: Family Law

On remand from the Mississippi Supreme Court, the chancellor granted Michael Gerty a divorce from Joesie Gerty on the ground of adultery. The chancellor revisited her prior holdings regarding visitation, division of martial assets, and alimony. Finding error only regarding the number of months the parties were married, the Supreme Court affirmed as to all other issues and remanded for entry of final judgment.

The Williams Companies, Inc. v. Mississippi Department of Revenue

Citation: 2018-CA-01487-SCT

Opinion Date: June 4, 2020

Judge: Ishee

Areas of Law: Government & Administrative Law, Tax Law

The Mississippi Department of Revenue (Department) conducted an audit of the Mississippi corporate tax returns of The Williams Companies, Inc. (Williams), for the years 2008 through 2010. During the course of the audit, Williams filed amended returns removing the capital of its single-member limited-liability companies (SMLLCs) from its calculation of capital employed in the state, seeking a refund of franchise tax in the amount of $981,419. After the Department’s review of Williams’ records and returns, the Department issued an assessment. The calculation included the capital of Williams’ SMLLCs in Williams’ Mississippi franchise-tax base. This resulted in a refund of $231,641. Williams objected, arguing it should not have been assessed a franchise-tax on capital employed by its Mississippi subsidiaries because of ambiguous language in the Mississippi franchise tax statutes. After review, the Mississippi Supreme Court affirmed the holding of the chancery court that Williams could not exclude the capital of its SMLLCs from its franchise-tax base.