Does new AG's opinion negate Amazon deal?

Attorney General Robert Cooper said in an opinion released today that current state law requires retailers that have distributing houses or warehouses in the state to collect sales taxes, provided they are not owned by a subsidiary and serve customers elsewhere. Cooper also said that state officials do not have the power to waive the sales tax requirement for certain retailers, though he noted that the "Commissioner of Revenue possesses substantial discretion in determining the best measures to take to enforce Tennessee's tax laws."

One group, the Alliance for Main Street Fairness, was quick to say that the opinion cancels the Bredesen administration's deal with Amazon, whereby Amazon agreed to open distribution centers in Tennessee, and the state agreed not to force Amazon to collect sales taxes from its customers. Read more about that in the Nashville Scene. Gov. Haslam, when asked this afternoon about it, said he had not had time to study the new opinion, but said he continues to work with Amazon to reach an agreement and hopes to "come up with something that works for everybody sooner rather than later."

The Tennessean has the story

TODAY'S OPINIONS
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IN RE ANGELICA S.

Court: TCA

Attorneys:

Joshua D. Hedrick, Knoxville, Tennessee, for the appellant, Jose S.

Robert E. Cooper, Jr., Attorney General and Reporter, and Benjamin A. Whitehouse, Assistant Attorney General, Office of the Attorney General, Nashville, Tennessee, for the appellee, Tennessee Department of Children's Services.

Amy Ruther Callis, Knoxville, Tennessee, Guardians ad Litem.

Judge: SUSANO

This is a termination of parental rights case focusing on Angelica S. ("the Child"), the minor daughter of Irene S. ("Mother") and Jose S. ("Father"). When the Child was five, Mother left her with Father. Mother never returned. Father, an illegal immigrant, subsequently married Melissa S. ("Stepmother") and made her the Child's legal custodian. In 2009, the Department of Children's Services ("DCS") took custody of the Child after the Child alleged that Stepmother had abused her. The following year, DCS filed a petition to terminate the parental rights of Mother and Father. Following a bench trial, the court granted the petition after finding, by clear and convincing evidence, that both parents had abandoned the Child by failing to visit her in the relevant four-month time period and that termination is in the Child's best interest. Father appeals. We affirm.

http://www.tba2.org/tba_files/TCA/2011/angelicas_100411.pdf


IN RE: ESTATE OF INA RUTH BROWN

Court: TCA

Attorneys:

Mark E. Brown and Maurice W. Gerard, Knoxville, Tennessee, for the appellant, Rockford Evan Estes.

William L. Waters, Knoxville, Tennessee, for the appellees, Roy E. Brown, III, Joan Brown Moyers, and Donna Brown Ellis.

Judge: SWINEY

This appeal arises from a dispute concerning a contract to execute mutual wills. Ina Ruth Brown ("Mrs. Brown"), and her husband, Roy Brown, Jr. ("Mr. Brown"), executed mutual wills as agreed by contract. After Mr. Brown's death, Mrs. Brown executed a new will. Mrs. Brown died. Rockford Evan Estes ("Defendant"), Mrs. Brown's son, submitted the new will for probate. Mr. Brown's adult children, Roy E. Brown, III, Joan Brown Moyers, and Donna Brown Ellis ("the Plaintiffs") filed this will contest suit in the Chancery Court for Knox County, Probate Division ("the Trial Court"), contesting the new will on the basis that, among other things, the mutual wills between Mr. Brown and Mrs. Brown were irrevocable. Both the Plaintiffs and Defendant filed a Motion for Summary Judgment. The Trial Court denied Defendant's motion, granted the Plaintiffs' motion for summary judgment, and voided the new will created by Mrs. Brown. Defendant appeals. We hold that the Trial Court did not err in denying Defendant's motion for summary judgment because the Trial Court did have subject matter jurisdiction to hear this will contest based on this breach of contract claim. We further find that the Trial Court did not err in granting the Plaintiffs' motion for summary judgment after also finding that the June 13, 2002 contract to execute mutual wills was supported by adequate consideration. We affirm the judgment of the Trial Court.

http://www.tba2.org/tba_files/TCA/2011/browni_100411.pdf


MICHAEL G. McCALL v. JENNIFER SUE McCALL a/k/a JENNIFER SUE JORDAN

Court: TCA

Attorneys:

Mitchell G. Tollison, Jackson, Tennessee, for the appellant, Jennifer Sue McCall a/k/a Jennifer Sue Jordan.

No other attorney noted

Judge: FARMER

Mother and Father, the divorced parents of two minor children, filed a joint motion in the trial court to modify the permanent parenting plan. The trial court denied the joint motion and Mother appeals.

http://www.tba2.org/tba_files/TCA/2011/mccallm_100411.pdf


KIMBERLY L. SMITH v. GARY E. MILLS, M.D., ET AL.

Court: TCA

Attorneys:

Jimmy W. Bilbo, Cleveland, Tennessee, for the appellant, Kimberly L. Smith.

F. Laurens Brock and Nathaniel S. Goggans, Chattanooga, Tennessee, for the appellees, Gary E. Mills, M.D. and Beacon Health Alliance, P.C.

Judge: MCCLARTY

This is an appeal from a jury verdict in a medical malpractice case. The jury entered a judgment in favor of the defendants. The plaintiff has appealed. We affirm the trial court's judgment.

http://www.tba2.org/tba_files/TCA/2011/smithk_100411.pdf


STATE OF TENNESSEE, ex rel MARY TUCKER v. RANDY SIMMONS

Court: TCA

Attorneys:

Dee Shawn Peoples, Memphis, Tennessee, for the appellant, Randy Simmons

Robert E. Cooper, Jr., Attorney General and Reporter, Marcie E. Greene, Assistant Attorney General, Nashville, Tennessee, for the appellee, State of Tennessee ex rel, Mary Tucker

Judge: HIGHERS

When Father failed to pay child support as ordered, the State filed a petition for contempt against him. The juvenile court found him in civil contempt based upon his willful nonpayment. We affirm.

http://www.tba2.org/tba_files/TCA/2011/tuckerm_100411.pdf


BOB KEITH WATSON v. TENNESSEE DEPARTMENT OF SAFETY
CORRECTION On page one within the first sentence, "This is appeal involves..." has been changed to "This appeal involves".


Court: TCA

Attorneys:

William Kennerly Burger, Murfreesboro, Tennessee, for Petitioner/Appellant Bob Keith Watson

Robert E. Cooper, Jr., Attorney General and Reporter, Joseph F. Whalen, Associate Solicitor General and Benjamin A. Whitehouse, Assistant Attorney General, for Respondent/Appellee Tennessee Department of Safety

Judge: KIRBY

This appeal involves the forfeiture of personal property seized in connection with a criminal investigation. The petitioner's home was searched pursuant to a search warrant executed on his home. Items of his personal property were seized by authorities, and later forfeited and sold. The petitioner property owner filed this lawsuit, arguing that administrative protocols regarding forfeiture proceedings were not followed and contesting the forfeiture of his personal property. The administrative law judge held that the forfeiture and sale were valid, and the property owner appealed to the trial court. The trial court affirmed. The property owner now appeals to this Court. We affirm.

http://www.tba2.org/tba_files/TCA/2011/watsonb_COR_100411.pdf


Out-of-State Dealer's Nexus as a Result of Activities of In-State Distribution Center

TN Attorney General Opinions

Date: 2011-10-04

Opinion Number: 11-71

http://www.tba2.org/tba_files/AG/2011/ag_11_71.pdf

TODAY'S NEWS

Legal News
U.S. Supreme Court
Celebrate Pro Bono
TBA Member Services

Legal News
Editorial: Scrutiny for judges ... and legislators
In an editorial, the Commercial Appeal says it's possible that the make-up of the Court of the Judiciary should be modified, but that "while they're at it legislators should use the opportunity to examine whether their own watchdog -- the Tennessee Ethics Commission -- should make its records more accessible, as well."
Read the editorial
Ford & Harrison to open in Nashville
Atlanta-based labor and employment law firm Ford & Harrison announced today its plan to set up shop in Nashville, marking the firm's second office in Tennessee and 24th nationwide. The firm already has an office in Memphis.
The Nashville Business Journal has more
Washington County DA recuses self in Crumley matter
The Washington County District Attorney General's Office will step aside from prosecuting its former leader, Joe Crumley, to avoid any appearance of impropriety, current District Attorney General Tony Clark has said. Clark confirmed that he has requested the District Attorneys' Conference appoint a Pro Tem prosecutor to handle the case against Crumley, a one-term DA who lost the 2006 election to Clark. There are several charges against Crumley that stem from a police pursuit and minor crash late last month.
The Johnson City Press has the story
Owens' case highlights help for domestic violence
There is more help available for women in violent relationships than there was when Gaile Owens plotted to have her abusive husband killed decades ago. After she was sentenced to death, former Gov. Phil Bredesen commuted her sentence to life, and the parole board voted last week to free her. "If Gaile had access to the resources that we have today, we wouldn't have even had to deal with this mess," Pat Shea, president and CEO of the YWCA, says, in encouraging women to seek help and make a safety plan. Owens' case has highlighted domestic violence and that there are so many ways to get help.
Read Gail Kerr's column in the Tennessean
GCs fare better than those in firms under glass ceiling
Women make up only 20 percent of general counsels in Fortune 500 companies, but they are faring better than women at elite law firms. According to one study, only 6 percent of the country's 200 highest-grossing firms have a female managing partner. This is source of frustration for many observers, especially since women have received more than 40 percent of all law school degrees awarded each year since 1986. A new book, Courageous Counsel, interviews 42 current and former female GCs in the Fortune 500 and found 42 different ways to get to the top. "Just because you don't look like or act like or have the same CV as the person who did a job before you, that doesn't mean you aren't precluded from doing it too," author Kara Baysinger says.
Law.com examines the glass ceiling and where the cracks are
Zipps confirmed to fill Roll's seat
The U.S. Senate has elevated a federal magistrate judge, Jennifer Zipps, to the district court bench in Arizona, filling a position that has been vacant since the shooting death of Judge John Roll. Roll, who was chief judge of the U.S. District Court in Arizona, died in January in the same incident in which U.S. Rep. Gabrielle Giffords (D-Ariz.) was shot.
The Blog of Legal Times reports
Baker firm team wins dragon boat race
Recently a 21-person team from the Memphis office of Baker Donelson represented the legal community proudly by taking first place in the city's inaugural Duncan-Williams Dragon Boat Races. The event benefited the Tennessee Clean Water Network and included 32 teams from organizations in the Memphis area. Attorneys on the team included Kate Bogard, Jake Dickerson, Kacie Flinn, Mark Glover, Chad Graddy, Trey Haire, Brent Siler, Robert Tom, Emily Walker and Mason Wilson.
Read more about the event
Editorial: Change Alabama immigration law
In an editorial, the Times Free Press urges Congress to act on the need for a comprehensive reform of immigration laws, saying Alabama's law "flouts fair treatment and constitutional protections for individuals, and is brutally punitive and discriminatory. Its provisions amount to an attack on children and families, and on workers' and individuals' rights to contracts and just treatment."
Read the editorial
U.S. Supreme Court
Law firm's mail mix-up cause for new trial
The Supreme Court appears to be ready to order a new court hearing for an Alabama death row inmate who lost the chance to appeal his death sentence because of a mailroom mix-up at a New York law firm. Justice Samuel Alito, a former federal prosecutor, said he did not understand why Alabama fought so hard to deny Maples the right to appeal when the deadline passed "through no fault of his own."
TriCities.com carried this AP story
Celebrate Pro Bono
Senior outreach program in Pikeville Oct. 5
A Seniors Education & Outreach program, "Simple Wills & Healthcare Powers of Attorney," will be held at the First Southern Baptist Church of Pikeville on Oct. 5. The event is 8 to 11:30 a.m., and is sponsored by Legal Aid of East Tennessee, the 13th Annual Senior Expo and Sequachee Valley Electric Cooperative. For more information, contact Charlie McDaniel at 423-756-4013 or at cmcdaniel@laet.org.
See a full schedule of Celebrate Pro Bono Month events
TBA Member Services
Health savings accounts now available
The TBA has partnered with First Horizon Msaver Inc. to offer Health Savings Accounts (HSAs) and HSA-qualified health plans for individuals and groups to members. HSAs are tax-advantaged accounts that let you set aside money to pay for current and future medical expenses. For more information, or to obtain an instant quote for an HSA-qualified health plan, call the TBA's dedicated toll-free customer care line at (866) 257-2659 or visit the TBA member web site.
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