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Monthly Archives: December 2021
Unrecorded Lien Survives Tax Sale
Missouri Constitution’s Hancock Amendment bars political subdivisions from levying a tax without voter approval, but a sewer district’s bill based on owner’s voluntary connection to the system is a fee, not a tax. Statutes generally extinguish inferior assessments upon a … Continue reading
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Hate Crime Conviction Affirmed
Statutes determine degree of offense, in part, by motivations that include victim’s ancestry. “‘Because of’ in hate crime statutes means that ‘but for’ the victim’s race or other enumerated characteristics, the defendant would not have committed the crime.” The prosecution’s … Continue reading
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Landlord’s Damages Only Partially Proven
Statute provides that documents certified as business records are admissible, so circuit court erred in sustaining a hearsay objection against appellant’s medical records. No offer of proof was necessary to preserve the issue because the certification specified the disputed evidence … Continue reading
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Renewal Affirmed
In an action for renewal of a full order of protection, statutes provide that circuit court remains vested with personal jurisdiction from the earlier order. Appellant did not show that renewal of the full order of protection violated access to … Continue reading
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Awareness Inferred
Statutes provide that the crime of distributing a controlled substance in a protected location includes the mental state of “knowingly.” Knowingly means with awareness. Identifiable structures of a high school were visible across the street from appellant’s porch, which supported … Continue reading
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No Standing for Unlawful Detainer
Statutes create the action for unlawful detainer to determine the right of immediate possession, and describe the persons subject to such action, and the persons withstanding to bring such action. Purchase at sheriff’s sale did not constitute purchase after foreclosure … Continue reading
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No Sovereign Immunity from Retaliatory Discharge Claim
Statutes governing workers’ compensation allow an action for employer’s retaliation against a claimant’s exercise of those rights, and that action is within the statutes’ waiver of sovereign immunity for political subdivisions, including defendant school district. School district’s motion for summary … Continue reading
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Denial of a Motion to Convert from ‘11’ to ‘7’ Is Not Final and Thus Not Appealable
An order denying a creditor’s motion to convert from chapter 11 to chapter 7 is not a final order and is not appealable as of right, according to Chief District Judge Kimberly J. Mueller of Sacramento, California. The corporate debtor … Continue reading
Posted in Bankruptcy, General
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IRS provides guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants
The Internal Revenue Service today issued Notice 2021-63 to make clear how the temporary 100% business deduction for food or beverages from restaurants applies to taxpayers properly applying the rules of Revenue Procedure 2019-48 for using per diem rates. Previously, … Continue reading
Posted in Taxation
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Tips to help taxpayers decide how and when to file an amended tax return
After filing their tax return, taxpayers may find they made an error or forgot to enter something on it. The IRS strongly recommends taxpayers use the Interactive Tax Assistant, Should I File an Amended Return? to help determine if they … Continue reading
Posted in General, Taxation
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