A fully remote employee of a nonprofit corporation cannot sue his employer for wrongful termination in the court of the employee’s home state, a federal district Court in Illinois had held. The Court found that the employer did not have sufficient contacts with the state to create personal jurisdiction.
The case filed by the National Religious Broadcasters and two churches to invalidate the prohibition against charities’ participation in elections has been dismissed by a Federal District Court in Texas. The case has been dismissed even though the plaintiffs and the Internal Revenue Service had agreed to a consent decree under which the IRS would not enforce the statute against the two churches.
The Court said it had no jurisdiction to decide the case under the Tax Anti-Injunction Act and the Declaratory Judgment Act.
The Pennsylvania Commonwealth Court (an intermediate appellate court) has held that a School District’s program of appealing real estate tax assessments only on commercial properties and not on residential properties violates the state constitutional requirement of uniform taxation on property of the same class of subjects.
The federal District Court for the District of Columbia (Paul L. Friedman) has thrown out a Department of Defense policy denying press credentials, access to press conferences and access to the Pentagon building unless reporters agreed to publish only information that was approved for public release by the Department. The Court granted summary judgment for the New York Times and other press organizations and vacated the Department’s policy.
A parcel of farmland in rural Louisiana was worth in 2017 what was paid for it in 2016, $2975 per acre, the Tax Court has held. Its value was not $439,492 per acre as claimed on a taxpayer’s claim for a $115 million charitable contribution deduction for a syndicated conservation easement granted 21 months later.
A trial court has authority to name a specific hospital as the beneficiary of charitable funds even though the trustee holding such funds recommends a hospital foundation and a community organization to benefit when the originally designated hospital went out of existence.
