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Newsweek, Inc. v. Florida Dept. Of Revenue, 522 U.S. 442 (1998)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Newsweek, Inc. v. Florida Dept. Of Revenue, 522 U.S. 442 (1998)
Newsweek, Inc. v. Florida Department of Revenue No. 97-663 Decided February 23, 1998 522 U.S. 442
ON PETITION FOR WRIT OF CERTIORARI TO THE DISTRICT
COURT OF APPEAL OF FLORIDA, FIRST DISTRICT
Syllabus
After respondent Florida Department of Revenue denied petitioner Newsweek a refund of sales taxes paid under an unconstitutional scheme, Newsweek filed suit, alleging that the state’s failure to accord it retroactive relief violated due process under McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulation, 496 U.S. 18. The Florida trial court granted summary judgment against Newsweek, and the District Court of Appeal affirmed, distinguishing McKesson as expressly predicated upon the fact that the taxpayer there had no meaningful predeprivation remedy, whereas Florida law here permits prepayment tax challenges. The court held that Newsweek was afforded due process because it could have pursued this prepayment remedy without suffering onerous penalties.
Held: Newsweek can use Florida’s refund procedures to adjudicate the merits of its claim. A state has the flexibility to maintain an exclusively predeprivation remedial scheme so long as that scheme is clear and certain. Reich v. Collins, 513 U.S. 106, 110-111. Under Florida law, however, there was a longstanding practice of permitting taxpayers to seek refunds for taxes paid under an unconstitutional statute. While a state may be free to require taxpayers to litigate first and pay later, due process prevents it from applying this requirement to taxpayers who reasonably relied on the apparent availability of a postpayment refund when paying the tax.
Certiorari granted; 689 So.2d 361 vacated and remanded.
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Chicago: U.S. Supreme Court, "Syllabus," Newsweek, Inc. v. Florida Dept. Of Revenue, 522 U.S. 442 (1998) in 522 U.S. 442 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=3J1RFZ73JT68SG8.
MLA: U.S. Supreme Court. "Syllabus." Newsweek, Inc. v. Florida Dept. Of Revenue, 522 U.S. 442 (1998), in 522 U.S. 442, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3J1RFZ73JT68SG8.
Harvard: U.S. Supreme Court, 'Syllabus' in Newsweek, Inc. v. Florida Dept. Of Revenue, 522 U.S. 442 (1998). cited in 1998, 522 U.S. 442. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=3J1RFZ73JT68SG8.
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