8 Tennessee opinions name it 3 courts 1993–2020 0 in the last five years
The cases below were cited by Tennessee courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulationgreen2 sentences2009Specifically, “[t]o satisfy the requirements of the Due Process Clause ... the State must provide taxpayers with, not only a fair opportunity to challenge the accuracy and legal validity of their tax obligation, but also a ‘clear and certain remedy’ for any erroneous or unlawful tax collection to ensure that the opportunity to contest the tax is a meaningful one.” McKesson Corp. v. Div. of Alcoholic Rev erages and Tobacco, 496 U.S. 18, 39 , 110 S.Ct. 2238 , 110 L.Ed.2d 17 (1990) (quoting Atchison, Topeka & Santa Fe Ry. 2009Specifically, “[t]o satisfy the requirements of the Due Process Clause ... the State must provide taxpayers with, not only a fair opportunity to challenge the accuracy and legal validity of their tax obligation, but also a ‘clear and certain remedy’ for any erroneous or unlawful tax collection to ensure that the opportunity to contest the tax is a meaningful one.” McKesson Corp. v. Div. of Alcoholic Rev erages and Tobacco, 496 U.S. 18, 39 , 110 S.Ct. 2238 , 110 L.Ed.2d 17 (1990) (quoting Atchison, Topeka & Santa Fe Ry. | 1 | 5 |
Edward Thomas Kendrick, III v. State of Tennesseegreen1 sentence2018“The standard of review for rulings on hearsay evidence has multiple layers.” Kendrick v. State, 454 S.W.3d 450, 479 (Tenn. 2015). | 1 | 1 |
Wicker v. Commissionergreen1 sentence2011Despite his receipt of the decision letter and these other filings well before the 90 days had completely run, Phillips failed to act in time. -6- The Court of Appeals has held that the applicable statutory scheme satisfies due process requirements by providing taxpayers with, “not only a fair opportunity to challenge the accuracy and legal validity of their tax obligation, but also a ‘clear and certain remedy,’ for any erroneous or unlawful tax collection to ensure that the opportunity to contest the tax is a meaningful one.” Wicker v. Commissioner, No. M2009-02305-COA-R9-CV, 2010 WL 2516894 | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Tennessee. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
State v. Kilpatrick
green
1 sentence2020To admit a record into evidence under this Rule, “[a] party . . . must provide written notice of that intention to all adverse parties, and must make the record and declaration available for inspection sufficiently in advance of their offer into evidence to provide an adverse party with a fair opportunity to challenge them.” Id. | 1 | 2020–2020 |
In Re HLF
green
1 sentence2017Proof of Father’s Knowledge of Mother’s Drug Use “A parent’s failure to protect a child will also be considered ‘knowing’ if the parent had been presented with sufficient facts from which he or she could have and should have recognized that severe child abuse had occurred or that it was highly probable that severe child abuse would occur.” In re H.L.F., 297 S.W.3d at 236 (citing In re R.C.P., 2004 WL 1567122 , at *7). | 1 | 2017–2017 |
Covelli v. Commissioner of Revenue Services
green
1 sentence2009The taxpayer’s voluntary choice to ignore his or her tax obligations should not be the determinative factor in evaluating whether [the] tax constitutes punishment in the double jeopardy context.” Covelli, 668 A.2d at 706 . | 1 | 2009–2009 |
Atchison, Topeka & Santa Fe Railway Co. v. O'Connor
green
2 sentences2009Co. v. O’Connor, 223 U.S. 280, 285 , 32 S.Ct. 216 , 56 L.Ed. 436 (1912)) (footnotes omitted). 2009Co. v. O’Connor, 223 U.S. 280, 285 , 32 S.Ct. 216 , 56 L.Ed. 436 (1912)) (footnotes omitted). | 1 | 2009–2009 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.