Tax management multistate tax portfolios ; 1590-2nd.
" ... examines the availability of fee awards in state tax cases. The federal civil rights statutes, 42 U.S.C. Section 1983 and Section 1988, create a right to attorney's fees that usually far exceeds the extent of relief available under state law. These federal statutes provide powerful procedural devices to greatly expand the type of relief available to those taxpayers forced to litigate constitutional violations. The portfolio will address the substantive issues that arise when using Sections 1983 and 1988 to challenge state taxes, as well as the basic procedural requirements for successfully litigating a claim for attorney's fees under federal law."
Published: Washington, D.C., 1995-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Overview of federal remedies: 42 U.S.C. sections 1983 and 1988 Federal court jurisdiction over section 1983 state tax claims Availability of section 1983/1988 relief in state court: the jurisdictional controversy Section 1983/1988 claims prior to National Private Truck Council National Private Truck Council, Inc. v. Oklahoma State Tax Commission Post-private truck council: taxpayer arguments for raising section 1983/1988 claims Procedural issues: successfully pleading and litigating a section 1988 claim for attorney's fees Awarding attorney's fees under state law Conclusion Working papers.
Digital File Characteristics
Source of Description
Title from title screen (viewed Oct. 3, 2014).
Available in Other Form
Print version: Gall, Maryann B. Recovery of attorney's fees in state tax controversies. Arlington, VA : Tax Management Inc., -