memo 2

Gold Finger's Casino. Inc. v. State Department of Taxes, 123 State 2d 456 (2000) applies and defines the elements of State Code Art. 2 1423

The following key facts were noted by the Gold Finger's court as relevant to the legal reasoning and holding:

Gold Finger's had to pay the tax because the same tax was enforced against numerous other casinos, who also made a lot of money, and Gold Finger's failure to pay taxes was based on a misrepresentation by a rather high ranking state official who thought she had the authority to act accordingly.

1. How do these key facts compare to the facts in John Doyle's case?
2. How do they differ?