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Second Circuit – Improper tax collection: Guterman v. Costco Wholesale Corp.

United States Court of Appeals for the Second Circuit Improper tax collection Proper forum – Failure to state a claim Guterman v. Costco Wholesale Corp. 18-3184 Judges Livingston, Lynch, and Sullivan Background: The plaintiff appealed from an order that dismissed his complaint for failing to state a claim. He has alleged that the defendant charges its customers sales tax on the ...

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