Sanok v. Grimes

How courts have described this case

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

• holding that a taxpayer’s claims for damages from an assessor and an appraiser, even where coupled with other claims arising under the tax laws, were outside the jurisdiction of the Tax Court
• stating that “questions which must be resolved in order to decide tax- ability or the amount of tax do arise under the tax laws” and are within the Tax Court’s jurisdiction
• stating eligibility for forestland designation depends on actual “or planned” use of land for growing marketable trees
• dismissing tort claims against assessor but allowing property tax claims to proceed, because claims arising under the tax laws must have some bearing on tax liability
• explaining the jurisdiction of the tax court and concluding that torts are not within the jurisdiction of the court “simply because the tortfeasors are tax assessors”
• dismissing tort claims against assessor but allowing property tax claims to proceed, because claims arising under the tax laws must have some bearing on tax liability

Source: CourtListener parenthetical corpus (CC0).