25 Cited authorities

  1. Castle Rock v. Gonzales

    545 U.S. 748 (2005)   Cited 1,076 times   1 Legal Analyses
    Holding that a benefit is not a protected interest if government officials have discretion to grant or deny it
  2. O'Bannon v. Town Court Nursing Center

    447 U.S. 773 (1980)   Cited 303 times
    Holding that nursing-home residents lacked protected property interest in Medicaid's decertification of nursing home; distinguishing between direct Medicaid benefits, which are property interests that can't be taken away without due process, and "the [g]overnment's attempt to confer an indirect benefit on Medicaid patients by imposing and enforcing minimum standards of care on [nursing-home] facilities"
  3. South Carolina v. Regan

    465 U.S. 367 (1984)   Cited 217 times
    Holding the anti-injunction provision inapplicable to a State's challenge to the constitutionality of a federal tax exemption provision, § 103 of the Code (which exempts from a taxpayer's gross income the interest earned on the obligations of any State), as amended by § 310(b) of the Tax Equity and Fiscal Responsibility Act of 1982, 96 Stat. 596, because "the [anti-injunction provision] was not intended to bar an action where . . . Congress has not provided the plaintiff with an alternative legal way to challenge the validity of a tax"
  4. Farmers Ins. Exchange v. Superior Court

    2 Cal.4th 377 (Cal. 1992)   Cited 456 times   1 Legal Analyses
    Holding that the UCL " 'borrows' violations of other laws and treats these violations, when committed pursuant to business activity, as unlawful practices independently actionable under [the UCL]"
  5. Loeffler v. Target Corp.

    58 Cal.4th 1081 (Cal. 2014)   Cited 196 times   2 Legal Analyses
    Emphasizing the requirement that another statute “clearly permit ” the challenged conduct
  6. Wagnon v. Prairie Band

    546 U.S. 95 (2005)   Cited 63 times   1 Legal Analyses
    Holding that sale occurred outside of Indian country because it was "the distributor's off-reservation receipt of the motor fuel, and not any subsequent event, that establishe[d] tax liability."
  7. Gurley v. Rhoden

    421 U.S. 200 (1975)   Cited 123 times
    Holding that federal and state excise taxes on fuel are appropriately included in the measure of a fuel provider's taxable gross receipts for purposes of a Mississippi sales tax -- albeit that the economic burden of the tax is conventionally passed on to consumers -- based on the conclusion that the legal incidence of tax fell upon the provider
  8. Agricultural Bank v. Tax Comm'n

    392 U.S. 339 (1968)   Cited 140 times
    Finding that a federal statute was sufficient to exempt a federally created bank from paying a Massachusetts sales tax regardless of the bank's instrumentality status
  9. Cal. Bd. of Equalization v. Chemehuevi Tribe

    474 U.S. 9 (1985)   Cited 79 times
    Holding that because the legal incidence of the state's cigarette sales tax fell on non-Indian consumers, the state could require the tribe to collect the tax on the state's behalf
  10. United States v. Mississippi Tax Comm'n

    421 U.S. 599 (1975)   Cited 97 times
    Holding that the legal incidence of the tax does not always fall upon the entity legally liable for payment of the tax
  11. Section 1603 - Taxable Sales of Food Products

    Cal. Code Regs. tit. 18 § 1603   Cited 6 times

    (a) Restaurants, Hotels, Boarding Houses, Soda Fountains, and Similar Establishments. (1) Definitions. (A) Boarding House. The term "boarding house" as used in this regulation means any establishment regularly serving meals, on the average to five or more paying guests. The term includes a "guest home," "residential care home," "halfway house," and any other establishment providing room and board or board only, which is not an institution as defined in Regulation 1503 and section 6363.6 of the Revenue

  12. Section 1700 - Reimbursement for Sales Tax

    Cal. Code Regs. tit. 18 § 1700   Cited 4 times
    Containing identical language