Caterpillar Financial Services Corp. v. Whitley

JUSTICE BRESLIN,

specially concurring:

Although I agree with the majority’s analysis of CFSC’s constitutional argument, I write separately because I believe the trial court lacked jurisdiction to consider this argument in the first instance.

CFSC cited cases in its brief, which the majority relied upon, to support its argument that it may challenge any tax it chooses so long as it has paid a single tax under protest. But in each of the cited cases the taxpayers confined their arguments to issues related to the particular tax that had been paid under protest. CFSC has not cited any case, and my…