Latest 5 Cases: Samson v. Unum Life Insurance Company of America (Civil Procedure), Caesars Entertainment, Inc. v. Mississippi Department of ...

Department of Justice Once Again Proves Its Loyalty to the President, Not the Rule of Law

AUSTIN SARAT

Austin Sarat—Associate Provost, Associate Dean of the Faculty, and William Nelson Cromwell Professor of Jurisprudence and Political Science at Amherst College—comments on the recent news that the Justice Department will seek dismissal of charges against Michael Flynn. Sarat suggests that because the decision does not seem to advance the fair administration of justice in this case, the court should take the unusual step of refusing to grant the prosecutor’s motion to dismiss.

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Samson v. Unum Life Insurance Company of America

Citation: 2019-CA-00247-SCT

Opinion Date: May 7, 2020

Judge: Beam

Areas of Law: Civil Procedure, Contracts, Insurance Law, Trusts & Estates

After a mother requested life-insurance proceeds for the benefit of her two minor children after the death of the children’s father, the insurance company requested that she provide the appropriate guardianship documentation. The insurance company received the order appointing the mother guardian and providing directions for the issuance of funds. But the insurance company did not issue the funds as instructed by the order, and the mother misappropriated the funds. A guardian ad litem was then appointed by the chancery court for the minor children and eventually sued the insurance company in the Mississippi Circuit Court for negligence and breach of contract. The circuit court granted the insurance company’s motion for summary judgment, holding that because the insurance company was not a party to the guardianship proceeding in chancery court, the insurance company was not subject to liability for an alleged violation of the guardianship order. The Mississippi Supreme Court found, however, that a genuine issue of material fact existed as to the insurance company’s liability and that summary judgment should not have been granted. Therefore, the Supreme Court reversed and remanded for a trial on the merits.

Caesars Entertainment, Inc. v. Mississippi Department of Revenue

Citation: 2019-CA-00155-SCT

Opinion Date: May 7, 2020

Judge: James W. Kitchens

Areas of Law: Civil Procedure, Government & Administrative Law, Tax Law

In 2007, the Mississippi Department of Revenue (the Department) notified Caesars Entertainment, Inc. (Caesars), that an examination concerning its past tax returns, including its 2005 tax return, had been initiated and that the statutes of limitation in Mississippi Code Sections 27-7-49 and 27-13-49 were arrested. The Department concluded its examination on in early 2013, finding no overpayment or underpayment by Caesars. In February 2014, the Mississippi Supreme Court issued a decision that concerned a casino’s ability to use gaming license credits to offset its income tax liability. In response, Caesars filed an amended tax return seeking a refund for the period January 1 to June 13, 2005. The Department denied Caesars’ refund claim on the basis that the time to ask for a refund had expired. Both the Board of Review and Board of Tax Appeals affirmed the Department’s denial. Under Mississippi Code Section 27-77-7 (Rev. 2017), Caesars appealed the Department’s denial to the Chancery Court of the First Judicial District of Hinds County. Both parties moved for summary judgment. The chancellor granted the Department’s motion for summary judgment, finding that Caesars’ refund claim was untimely. On appeal to the Mississippi Supreme Court, Caesars argued Section 27-7-49(2) (Rev. 2017) extended the statute of limitations found in Section 27-7-313 (Rev. 2017), which gave a taxpayer additional time to file a refund claim after an audit and gave the Department additional time to determine a taxpayer’s correct tax liability and to issue a refund regardless of when a refund claim was submitted. The Department argued Section 27-7-49(2) applied only to the Department and its time frame to examine and issue an assessment. After review, the Supreme Court found Caesars' time to file an amended tax refund claim was not tolled or extended, and that the Department had three years to examine a taxpayer's tax liability, absent exceptions under Section 27-7-49. Therefore, the Court affirmed the chancellor's grant of summary judgment to the Department.

Galloway v. Mississippi

Citation: 2018-CA-01427-SCT

Opinion Date: May 7, 2020

Judge: Beam

Areas of Law: Constitutional Law, Criminal Law

Leslie Galloway appealed the denial of his 2015 petition for post-conviction relief (PCR) pertaining to his 2007 guilty plea to carjacking, a conviction that was used as an aggravating circumstance in Galloway’s 2010 capital-murder trial at which Galloway received a death sentence. Galloway claimed in the petition that his defense counsel Wendy Martin had an actual conflict of interest because, before becoming his defense counsel, Martin had served as an assistant district attorney in the same case, unbeknownst to Galloway. The trial court ruled that Galloway’s PCR claim was time barred under Mississippi’s Uniform Post-Conviction Collateral Relief Act (UPCCRA), having been filed more than seven years after Galloway’s conviction for carjacking. The trial court alternatively found no merit to Galloway’s PCR claim, time bar notwithstanding. Accordingly, the trial court denied Galloway’s PCR petition. The Mississippi Supreme Court agreed with the trial court that Galloway’s PCR claim was time barred under the UPCCRA. The Court also agreed there was no merit to Galloway's PCR claim.

Wiggins. v. City of Clinton

Citation: 2019-CA-00010-SCT

Opinion Date: May 7, 2020

Judge: Michael K. Randolph

Areas of Law: Constitutional Law, Government & Administrative Law, Real Estate & Property Law, Zoning, Planning & Land Use

Matthew Wiggins appealed a decision of a special court of eminent domain to the County Court of Hinds County, Mississippi, approving the City of Clinton’s exercise of eminent domain. Wiggins bought property in March of 2016. At the time, the structures located there were dilapidated and were in need of extensive structural repairs. Soon after Wiggins took possession of the properties, Clinton found that the properties should be demolished due to neglect. Clinton assessed 1,434 separate code violations to property Wiggins owned. Wiggins pleaded guilty to the violations on January 26, 2017. Clinton then found additional violations against Wiggins at those properties and at other properties he owned in Clinton. Wiggins was found guilty of two violations by the County Court of Hinds County in 2018. The remaining violations were dismissed. In June 2018, Clinton adopted an urban-renewal plan. Wiggins' parcel was within the renewal area, and sought to take it. The special court found Clinton’s exercise of eminent domain proper. After review, the Mississippi Supreme Court found sufficient evidence in the special court record to support the taking my eminent domain. Similarly, the Court determined the record offered no evidence to demonstrate the determination of the special court was manifestly wrong. Therefore, judgment was affirmed.

Jones v. Mississippi Baptist Health Systems Inc.

Citation: 2018-CT-00930-SCT

Opinion Date: May 7, 2020

Judge: Chamberlin

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

Angela Jones alleged she sustained a compensable back injury while working as a registered nurse at Baptist Hospital. A Workers’ Compensation Commission administrative judge determined that Jones sustained a compensable work-related injury. Baptist appealed the administrative judge’s decision to the full Mississippi Workers’ Compensation Commission, and the Commission reversed, determining Jones did not sustain a compensable work-related injury. Jones appealed, and the Court of Appeals reversed the Commission's decision. Baptist then petitioned for the Mississippi Supreme Court's review. Finding the Commission's decision was supported by substantial evidence, the Supreme Court reversed the Court of Appeals and reinstated the Commission's decision.