Mississippi

Kansler v. MS Dept. of Revenue – Tax

Mississippi Supreme Court

The NFIB Legal Center filed an amicus brief arguing that Mississippi residents should be entitled a refund for taxes paid to Mississippi where in fact it has been determined that those taxes were owed instead to New York. While Mississippi DOR maintains that it is foreclosed from granting a refund under a statutorily imposed statute of limitations, we argue that that limitation is invalid under the Dormant Commerce Clause.

 

Hill v. SEIU-HCII – Labor and Employment

U.S. Supreme Court – cert petition

The NFIB Legal Center joined with other business groups in filing a brief that asked the court to address the failure of court clerks in the Mississippi to follow Mississippi’s jury service law. The law limit exemptions from service and says that only judges can excuse people from service. The goal was to make it harder for people to get out of jury service, so juries would better reflect their communities. Instead, court clerks are dismissing people with a mere phone call, resulting in juries over-represented by the unemployed, and verdicts that reflect the lack of balance.

 

St. Bernard Parish v. Army Corps of Engineers – Property Rights

U.S. Court of Appeals for the Federal Circuit

In this case small business landowners sought just compensation for flooding damages caused—or at least exacerbated—by a federal public works project. The NFIB Legal Center joined as amicus and argued that the government should pay just compensation under the Fifth Amendment to the extent the owners can prove that they suffered damage because of a government induced (or exacerbated) flooding event. 

 

Bay Point Properties v. MTC  – Property Rights

U.S. Supreme Court – cert petition

In this case the Mississippi Supreme Court ruled that property taken for a new public park should be valued far below its market value in light of a state statute that required valuation as if the property were still burdened by a highway easement—notwithstanding the fact that the state had abandoned its easement under common law. As explained in NFIB Small Business Legal Center’s brief, this regime fundamentally conflicts with the federal Constitution, which requires that compensation for eminent domain takings should be decided exclusively by the courts. We argue that a State Legislature cannot avoid the requirement to pay full and fair compensation by enacting legislation purporting to direct the judgement of the courts. We are asking the Supreme Court to take this case in order to affirm that—under the Takings Clause—the courts have the responsibility to determine what constitutes just compensation based on common law principles—not legislative enactments aimed reducing compensation awards. 

 

This case involves a challenge to the state’s 2004 legal reforms, which included the Jury Patriotism Act and a non-economic damages cap. The defendants allege that the trial judge excused jurors without requiring a reasoned explanation as mandated by the jury reform law.

 

This case raises a challenge of Mississippi’s cap on damages. NFIB joined with other industry groups in defending the state’s recent legal reforms—including in defense of the cap.

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If you have a case that impacts small business, please contact us at:  1-800-552-NFIB as we are actively looking for opportunities to weigh in on important issues in this state. NFIB Small Business Legal Center is involved in many cases that impact this state and others; to see our complete list of Supreme Court cases click on Washington, DC on the interactive map.

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