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 delinquent tax sale, but specifically give the sewer district’s bill the same priority as State and county tax, which are superior to all other liens, and exempt from recording requirements, even surviving a tax sale. Circuit court did not err in certifying judgment, resolving claims against all parties but one, for appeal.

Eclipse Property Development LLC, Appellant, vs. Fareed Ammari, et al., Respondents
(Overview Summary)
Missouri Court of Appeals, Eastern District – ED109298

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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 evidence of race-based motivation included the multiple use of racial slurs and was sufficient to convince a reasonable juror beyond reasonable doubt.

State of Missouri, Respondent, vs. James C. Street, Appellant.
(Overview Summary)
Missouri Court of Appeals, Eastern District – ED109099

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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 for the courts and the parties. But an offer of proof was necessary to demonstrate prejudice—without the medical records, appellant cannot show that a $500 damages award was insufficient. No termination of the parties’ lease occurred because appellant landlord did not give notice of termination to respondent tenant. When appellant instructed respondent to vacate, took possession, and re-let to a third party, respondents were liable only for the rents unmitigated by the third party’s payments.

Richard William Bangert, et al., Appellants, v. Dustin L. Rees, et al., Respondents.
(Overview Summary)

Missouri Court of Appeals, Eastern District – ED109319

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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 open courts in Texas. Evidence of appellant’s further violence and respondent’s resultant fear supported renewal of a full order of protection. Expiration of an order does not moot an appeal from the judgment making the order when another judgment has again renewed the order.

K.C. vs. Kent Chapline
(Overview Summary)
Missouri Court of Appeals, Western District – WD83881

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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 an inference that appellant was aware of how close the high school was, so a reasonable juror could infer that the high school was within 2,000 feet of where appellant was distributing methamphetamine. 

STATE OF MISSOURI, Plaintiff-Respondent v. REGINA J. HILLEMAN, Defendant-Appellant
Missouri Court of Appeals, Southern District – SD36755

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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 on a deed of trust. Occupant was not an intruder because there was no “disseisin,” which means “wrongful entry without force on the actual [prior] possession of another.” Appellant’s facts suggest the remedy of ejectment

Danielle Goser, Respondent, vs. David Boyer, Appellant.
(Overview Summary)
Missouri Court of Appeals, Eastern District – ED109244

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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 judgment established facts without genuine dispute, but did not entitle school district to a favorable judgment. Court of Appeals reverses circuit court’s summary judgment dismissing plaintiff’s action for retaliatory discharge.

Travis Poke vs. Independence School District
Missouri Court of Appeals, Western District – WD84198

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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 had been in chapter 11 for almost two years. There were no operations and no income, but there was about $1.5 million in cash in the bank. A creditor filed a motion for conversion of the chapter 11 case to chapter 7 for “cause” under Section 1112(b)(1).

Bankruptcy Judge Christopher M. Klein denied the conversion motion without prejudice to renewal. The creditor appealed.

In her October 26 opinion, Judge Mueller dismissed the appeal for lack of appellate jurisdiction.

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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, the IRS issued Notice 2021-25 providing guidance under the Taxpayer Certainty and Disaster Relief Act of 2020, which added a temporary exception to the 50% limit on the amount that businesses may deduct for food or beverages. The temporary exception allows a 100% deduction for food or beverages from restaurants, as long as the expense is paid or incurred in 2021 or 2022.

For a taxpayer properly applying the rules of Revenue Procedure 2019-48, Notice 2021-63 provides a special rule that allows the taxpayer to treat the full meal portion of a per diem rate or allowance as being attributable to food or beverages from a restaurant beginning Jan. 1, 2021, through Dec. 31, 2022.

Courtesy of the Internal Revenue Service

Taxpayers should refer to section 6.05 of Revenue Procedure 2019-48 to determine the meal portion of a per diem rate or allowance paid or incurred.

More information for businesses seeking coronavirus-related tax relief can be found at IRS.gov.

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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 should correct an error or make other changes to the tax return they already filed.

Here are some common reasons people may need to file an amended return:

  • Entering income incorrectly
  • Not claiming credits for which they’re eligible
  • Claiming deductions incorrectly

The IRS may correct math or clerical errors on a return and may accept returns without certain required forms or schedules. In these instances, there’s no need for taxpayers to amend the return.

Taxpayers should also wait if they expect a refund. They need to allow time for their original tax return to be processed before filing an amended return. The IRS is automatically refunding money to eligible people who filed their tax return reporting unemployment compensation before changes made by the American Rescue Plan. It may take the agency more than 21 days to issue refunds for some 2020 tax returns that require review including incorrect recovery rebate credit amounts or returns that used 2019 income to figure the earned income tax credit and additional child tax credit.

Those who do need to amend their tax return might have questions about how to do so. Here are some things they should know, taxpayers:

  • May now use tax software to file an electronic Form 1040-X. At this time, only tax year 2019 and 2020 Forms 1040 and 1040-SR returns can be amended electronically and only if the original 2019 or 2020 tax return was also filed electronically.
  • Who cannot or chose not to file their 1040-X electronically should complete a paper Form 1040-X.
  • Mail a paper 1040-X to the IRS address listed in the form’s instructions PDF under Where to File. Taxpayers filing Form 1040-X in response to an IRS notice should mail it to the IRS address indicated on the notice.
  • Should attach copies of any forms or schedules affected by the change.
  • Need to file a separate Form 1040-X for each tax year. When mailing amended returns to the IRS, place each tax year in a separate envelope and enter the year of the original return being amended at the top of Form 1040-X.
  • Should pay additional tax owed as soon as possible to limit interest and penalty charges.
  • Must file Form 1040-X to claim a refund within three years from the date they timely filed their original tax return or within two years from the date they pay the tax, whichever is later.
  • Can track the status of an amended return three weeks after mailing using the Where’s My Amended Return? tool.

Courtesy of the IRS

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