Broward County v. Mattel

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “payment of a tax is deemed involuntary where the penalty exacted for nonpayment is so severe that it constitutes coercion and duress”
• recognizing that the penalty for nonpayment of certain taxes creates “technical or implied duress sufficient to make the payment of such taxes involuntary” even if the taxpayer does not protest at the time of payment
• explaining that “[pjayment of an illegal tax, even without protest, in order to avoid forfeiture of the right to do business is not a voluntary payment”
• county’s argument that the subject funds had been disbursed to the municipalities and were no longer in the treasury was unsuccessful
• “under the common law if the payment of a tax is deemed involuntary, a tax which is unlawfully collected may be recovered back by appropriate action.”

Source: CourtListener parenthetical corpus (CC0).