Property Keyed to Rabin
Wenner v. Dayton-Hudson Corp.
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- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
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- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Dayton-Hudson Corp. (Plaintiff) is a department store operator. Various retailers maintain shops and space within the department store. Retailers pay Plaintiff a percentage of their monthly revenues while Plaintiff provides various services like electricity and maintenance with the space. The agreement allows Plaintiff to terminate at any time if a retailer defaults. Pursuant to its tax law, the city of Phoenix, through City Treasurer Wenner (Defendant), assessed a tax on the revenues that Plaintiff earned from its retailers. This tax was to be levied on anyone “[l]easing or renting for a consideration the use or occupancy of real property.” Plaintiff challenged the tax assessment, arguing that the tax did not apply to it because Plaintiff was a licensor to its retailers-licensees. The trial court granted Plaintiff summary judgment. Defendant appealed.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.