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Global Hookah Distributors, Inc. v. Dept. of Rev.
See Capital One, 22 OTR at 338-40 ; see also KFC Corp. v. Iowa Dept. of Rev., 792 NW2d 308, 325 (Iowa 2010), cert den, 556 US 817 , 132 S Ct 97 , 181 L Ed 2d 26 (2011) (declining to apply Quill/Bellas Hess rule to Iowa’s income tax because “far fewer jurisdic- tions” are involved, taxpayer does not become “virtual agent of the state in collecting taxes from thousands of individual customers,” and “tax assessments are only made periodi- cally”); Tax Com’r of State v. MBNA America Bank, N.A., 220 W Va 163, 170-71, 640 SE2d 226 (2006), cert den sub nom FIA Card Services, N.A. v. T…
Retrieving the full opinion text from the archive…
Michael Ahan
v.
Nader Modanlo
v.
Nader Modanlo
No. 10-1335.
Supreme Court of the United States.
Oct 3, 2011.
181 L. Ed. 2d 26
Published
Petition for writ of certiorari to the Court of Special Appeals of Maryland denied.
Same case below, 194 Md. App. 723 and 194 Md. App. 732.