Justia Nevada Supreme Court Opinion Summaries

At issue in this case was whether the Federal Deposit Insurance Corporation’s (FDIC) extender statute, 12 U.S.C. 1821(d)(14)(A), which governs the timeliness of the deficiency judgment suits that are brought by the FDIC, preempts Nev. Rev. Stat. 40.455(1)’s six-month time limitation for deficiency judgment actions. In this case, FDIC filed a claim for a deficiency judgment after section 40.455(1)’s six-month deadline but within the FDIC extender statute’s six-year time limitation. The district court dismissed the deficiency judgment claim as untimely. The Supreme Court reversed, holding (1) the FDIC extender statute expressly preempts section 40.455(1) regardless of whether the state statute is a statute of limitations or repose; and (2) because the FDIC filed its deficiency judgment action within the FDIC extender statute’s time limitation, the district court erred in dismissing the FDIC’s deficiency judgment action as time-barred. View "Fed. Deposit. Ins. Corp. v. Rhodes" on Justia Law

Appellants filed suit in federal court seeking a declaration that Nevada’s Live Entertainment Tax (NLET) was facially unconstitutional for violating the First Amendment. The federal court dismissed the suit. Appellants then filed a de novo action (Case 1) in a Nevada district court seeking similar remedies to those sought in federal court and asserting an as-applied challenge to NLET. While Case 1 was pending, Appellants filed individual tax refund requests with the Nevada Department of Taxation on the grounds that NLET is facially unconstitutional. The Department denied refunds, and the Nevada Tax Commission affirmed. Appellants then filed a second de novo action (Case 2) challenging the administrative denials of their refund requests and asserting an as-applied challenge to NLET. The district court (1) dismissed Appellants’ as-applied challenge in Case 1; and (2) dismissed the entirety of Case 2 for lack of subject matter jurisdiction because Appellants failed to file a petition for judicial review after the completion of their administrative proceedings. This appeal challenging the district court’s dismissal of Case 2 followed. The Supreme Court affirmed the district court’s dismissal of the case for lack of subject matter jurisdiction, as Nevada law required Appellants to file a petition for judicial review. View "Deja Vu Showgirls of Las Vegas, LLC v. Nev. Dep't of Taxation" on Justia Law

In 2004, Appellant sustained a work injury and received temporary total disability (TTD) benefits. Appellant returned to work from 2006 until 2008, at which time his back problems recurred. Appellant received TTD benefits until 2010. Appellant was later medically released to return to work, but because he could not find a job, he filed for unemployment compensation. Nev. Rev. Stat. 612.344 allows an individual who cannot find work after a period of temporary disability the option of using his work history for the fifteen months preceding his disability leave to determine his unemployment compensation instead of the fifteen months preceding his application. To qualify for this option, the application must be filed “within 3 years after the initial period of disability begins.” The Employment Security Division denied Appellant’s claim, concluding that because Appellant received disability benefits for his back injury starting in 2004, he could not use section 612.344’s alternative-calculation option because the statute’s three-year window closed in 2007. The Supreme Court reversed, holding that the alternative-calculation option in section 612.344 renews when a temporarily disabled worker recovers and returns long enough to reestablish himself in the unemployment compensation system. View "Anderson v. State Employment Sec. Div." on Justia Law

Dr. Obteen Nassiri owned and operated a chiropractic practice and employed Dr. Edward Johnson as a chiropractic physician. Both Appellants were licensed chiropractic physicians in Nevada at the time. Responding to allegations of unprofessional conduct, the Chiropractic Physicians’ Board of Nevada filed complaints for disciplinary action against Appellants. After an adjudicative hearing, the Board found Appellants had committed professional misconduct, revoked Nassiri’s license and mandated that Nassiri could not own any interest in a chiropractic practice until his license was restored, and suspended Johnson’s license for one year with conditions. On review, the district court entered judgment against Appellants. On appeal, Appellants argued that the Board improperly used a substantial evidence standard of proof to determine that Appellants committed professional misconduct. The Supreme Court affirmed, holding (1) in the absence of a specific statutory mandate, agencies generally must utilize, at a minimum, the preponderance-of-the-evidence standard in adjudicative hearings as a standard of proof; and (2) because the Board applied at least the preponderance-of-the-evidence standard in this case, the Board did not err in finding that Appellants committed violations warranting professional discipline. View "Nassiri v. Chiropractic Physicians' Bd." on Justia Law

Appellant, a Delaware corporation registered to do business in Nevada, purchased four aircraft to transport its employees and guests to and from its worldwide establishments. Each of the aircraft consistently flew to and from Nevada while in service and were continuously used in interstate commerce. Appellant paid Nevada use tax on each of the aircraft but later requested refunds for the taxes paid, claiming that the aircraft were not purchased for use in Nevada within the meaning of Nev. Rev. Stat. 372. The Nevada Department of Taxation denied the requested refunds. The Nevada Tax Commission and the district court upheld the denial. At issue before the Supreme Court was whether, by purchasing the aircraft out of state and later bringing them to Nevada, Appellant became subject to the use tax imposed by section 372.185. The Supreme Court reversed, holding that the Department erred in its interpretation of chapter 372, and Appellant’s aircraft were not subject to Nevada’s use tax. View "Harrah's Operating Co. v. State Dep't of Taxation" on Justia Law

Respondent filed a workers’ compensation claim for an injury he received when slipping down a flight of stairs. Liberty Mutual, Respondent’s employer’s workers’ compensation insurer, denied the claim. A hearing officer with the Department of Administration affirmed, but an appeals officer reversed the claim denial. Liberty Mutual subsequently filed a petition for judicial review in the Second Judicial District Court. Respondent filed a motion to dismiss the petition because Liberty Mutual was not a resident of Washoe County, and therefore the petition did not comply with Nev. Rev. Stat. 233B.130(2)(b)’s residency requirement. The Second Judicial District Court transferred venue. The Supreme Court vacated the district court’s order transferring venue and remanded with directions to dismiss the petition for judicial review, holding that section 233.130(2)(b) is a mandatory jurisdictional requirement and because Liberty Mutual was not a resident of Washoe County, the Second Judicial District Court lacked jurisdiction to consider Liberty Mutual’s petition. View "Liberty Mut. v. Thomasson" on Justia Law

Appellant was terminated from his position as a group supervisor at a youth center after an incident involving Appellant and one of the youths. Appellant, who was a classified employee with the State Department of Health and Human Services in the Division of Child and Family Services (DCFS), administratively appealed his dismissal. A State Personnel Commission hearing officer set aside Appellant’s dismissal and remanded to DCFS to determine the appropriate level of discipline for Appellant’s infraction. Appellant subsequently sought judicial review to have a district court decide the issue of whether the hearing officer, as opposed to the employer, should determine the appropriate level of discipline for Appellant’s situation. The district court denied Appellant’s petition, concluding that hearing officers, after finding that dismissal was unreasonable, are not required to determine the appropriate level of discipline. The Supreme Court affirmed, holding that only appointing authorities, and not hearing officers, have the power to prescribe the actual discipline imposed on permanent classified state employees. View "Taylor v. Dep't of Health & Human Servs." on Justia Law

After the Department of Taxation denied Respondent's claim for a refund of overpaid taxes, Respondent appealed. The matter reached the Supreme Court, which concluded that Respondent was entitled to a tax refund. Respondent then filed a motion for judgment on the refund, arguing that it was entitled to pre- and post-judgment interest. The district court granted Respondent's request for pre- and post-judgment interest. The Supreme Court affirmed, holding (1) Respondent did not waive its right to seek interest by failing to demand interest in its initial tax refund claim; and (2) the Department may not withhold interest on tax refunds when it has failed to timely make a determination under Nev. Rev. Stat. 372.665 whether Respondent's overpayment of taxes had been made intentionally or by reason of carelessness. View "State Dep't of Taxation v. Masco Builder Cabinet Group" on Justia Law

While employed by Employer, Appellant sustained an injury. Appellant filed an industrial injury claim. Employer's insurer (Insurer) partly accepted the claim but later closed Appellant's claim. After unsuccessfully filing three requests to reopen his claim, Appellant filed a fourth request, which was again denied by Insurer. A hearing officer affirmed the denial. Appellant administratively appealed. Insurer moved to dismiss, arguing that Appellant was precluded from reopening his claim under the doctrine of res judicata. The appeals officer granted Insurer's motion. The district court denied Appellant's petition for judicial review, concluding that Apellant failed to state a new cause of action that could withstand the application of res judicata. The Supreme Court reversed, holding that because the district court failed to provide any findings of fact or conclusions of law, the court could not properly review the appeals officer's determination that there was no change of circumstances warranting reopening under Nev. Rev. Stat. 616C.390. Remanded. View "Elizondo v. Hood Machine, Inc." on Justia Law

Appellant filed a request with the Administrative office of the Courts (AOC) pursuant to Nevada's Public Records Act (Act) seeking access to certain records related to Nevada's Foreclosure Mediation Program. The AOC agreed to provide some of the documents in redacted or statistical form but refused to disclose other information as either privileged or confidential. Appellant subsequently filed a petition for a writ of mandamus to compel the AOC to produce all of the requested documents in their original form. The district court denied the petition, concluding (1) the AOC was a judicial entity and thus not subject to the Act; and (2) the requested documents were otherwise confidential as a matter of law. The Supreme Court affirmed without deciding whether the Act applied to the AOC, as the records in question were confidential as a matter of law. View "Civil Rights for Seniors v. Admin. Office of Courts" on Justia Law