Legal Opinion

Phone Recovery Services, LLC v. Qwest Corp.

Court of Appeals of Minnesota

Decided August 7, 2017No. A17-0078PublishedCited by 1 opinion

1Opinion of the Court

OPINION

CLEARY, Chief Judge

On appeal from .the entry of judgment, appellant Phone Recovery Services LLC argues that the district court erred by relying on Minn. Stat. § 15C.03 in dismissing the amended complaint. Because the 911, TAM, and TAP charges are taxes, and because the statutes that require the collection and remittance of those charges are “[statutes relating to taxation,” we affirm.

FACTS

In May 2014, appellant filed a complaint under seal and initiated a qui tarn action pursuant to the Minnesota False Claims Act (MFCA), Minn. Stat. §§ 15C.01-.16 (2016).1 In its complaint, appellant…

2Cases cited27 opinions

  1. United States v. New MexicoSupreme Court of the United States · 1982
  2. United States Ex Rel. Matheny v. Medco Health Solutions, Inc.Court of Appeals for the Eleventh Circuit · 2012
  3. State v. RickSupreme Court of Minnesota · 2013
  4. United States of America, Ex Rel. Ronald K. Bain v. Georgia Gulf Corp.Court of Appeals for the Fifth Circuit · 2004
  5. State v. LeathersSupreme Court of Minnesota · 2011

22 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Phone Recovery Servs., LLC v. Qwest Corp.Supreme Court of Minnesota · 2018

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API