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Editorial: 3rd DCA Clarifies Derivative Lawsuits

The Third District Court of Appeal has issued a landmark opinion setting forth Florida's law to determine the limited circumstances in which a corporate shareholder or limited liability company member has standing to bring a...more

Affordable Care Act: Hobby Lobby Decision Limits Contraception Requirement

As widely reported, on June 30th, the United States Supreme Court held in Burwell v. Hobby Lobby Stores that certain methods of contraception under the preventive health services requirements of the Patient Protection and...more

What Does 'Noel Canning' Mean for the NLRB's Previously Decided Cases?

A comprehensive summary of the most significant previously-issued NLRB decisions up for reconsideration now that the U.S. Supreme Court has declared President Obama's recess NLRB appointments unconstitutional....more

The Impact of NLRB v. Canning - Q&A With Former NLRB Member Brian E. Hayes

The unconstitutionality of the appointments directly impacts all of the employees, employers, and unions that were involved in any of the now invalid decisions....more

French 3 Per Cent Tax on Distributions: French Subsidiaries of Foreign Companies Should Consider Claiming a Refund

Scope of The 3 Per Cent Tax - The 3 per cent tax is levied on dividend distributions and/or deemed dividend distributions by French companies, French permanent establishments and other French entities that are liable...more

Fee Shifting Bylaw Provisions May Face Constitutional Limitation

The corporate governance world has been disquieted by Delaware Supreme Court Justice Carolyn Berger’s recent opinion that upheld the validity of a fee-shifting bylaw provision in the bylaws of a Delaware non-stock...more

New York Court Strikes Down Regulations Limiting Executive Compensation and Administrative Expenses

A New York court has held that the State’s regulatory limits on executive compensation and administrative expenses for entities that receive state funds unconstitutionally exceed proper regulatory authority. The regulations,...more

Why October 1, 2014 Is An Important Date For Management Persons Of Nevada Entities

Two years ago, the Nevada Supreme Court in an en band decision held that a state district court may exercise jurisdiction over the nonresident officers and directors of a Nevada corporation with its principal place of...more

Gore Decided: Unitary Nexus Rejected; Economic Substance Test Clarified

Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future Value, Inc. v. Comptroller of the Treasury. The court held that under the...more

Legislature Shuts The Barn Door After The Horse Has Bolted And Then Burns Down The Barn

Not many people use horses as a means of transportation in the U.S. anymore, but numerous horse related expressions and aphorisms persist in everyday speech, including...more

IRS Fighting Hard to Avoid Tea Party Class Action Claims

The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups. In NorCal Tea Party Patriots, et. al. v. IRS, et. al., S.D. Ohio, Case No. 1:13-cv-00341, Tea Party groups asserted that the IRS...more

The Perils of Incomplete Service

Our previews of the newest additions to the Illinois Supreme Court’s civil docket continue with Bettis v. Marsaglia, an election law case from the Fourth District. Bettis poses the question of whether a plaintiff’s failure to...more

"Inside the Courts: Daimler AG v. Bauman: US Supreme Court Rejects Broad ‘Agency Theory’ of General Jurisdiction"

Today, the Supreme Court of the United States held in Daimler AG v. Bauman, et al. that due process prevents a court from applying an "agency" theory to exercise general personal jurisdiction over a foreign corporation based...more

New circular letter on transfer of assets and partnership interests

Federal Ministry of Finance directs non-application of recent rulings by the Federal Fiscal Court. With its circular letter dated 12 September 2013, the Federal Ministry of Finance comments on three rulings by the...more

King v. DAG SPE Managing Member, Inc., C.A. No. 7770-VCP (Del. Ch. Dec. 23, 2013) (Parsons, V.C.)

In this memorandum opinion, the Court of Chancery dismissed an action under Section 220 of the Delaware General Corporation Law brought by a former director to inspect a corporation’s books and records. The Court found that...more

Would Hobby Lobby Stores, Inc. Have A Stronger Case As A Flexible Purpose Corporation?

Steve Hazen alerted me to the fact that California Attorney General Kamala D. Harris has filed an amicus brief in Sebelius v. Hobby Lobby Stores, Inc., U.S. Supreme Court Docket No. 13-354. The question presented in that...more

Does Failure To Qualify Deprive A Foreign LLC Of Standing Under The SSFMJA?

The U.S. Constitution enjoins each state to accord “full faith and credit” to “the public acts, records, and judicial proceedings of every other State”. U.S. Const. Art. IV, § 1. However, a judgment creditor can’t directly...more

California Court of Appeal Holds That Challenges to Corporate Elections Under Corporations Code Section 709 May be Predicated Upon...

In Morrical v. Rogers, No. A137011, 2013 Cal. App. LEXIS 811 (Cal. App. Oct. 10, 2013), the California Court of Appeal, First District, held that the summary procedures set forth in California Corporations Code § 709 may be...more

NJ Joins the CrowdFunding Race

The race is on between the New Jersey Legislature and the Securities and Exchange Commission (SEC). Both are considering legislation to permit entrepreneurs to raise funds through equity crowdfunding. Crowdfunding, which...more

Can Blowout Football Game Qualify as Illegal Bullying?

New Jersey has some of the toughest bullying laws in the country, but could annihilating your opponent in a high school football game really constitute a violation? In Texas, school officials were forced to consider such...more

Judge Not Afraid to Admit He Got It Wrong

It's not easy to admit being wrong, particularly if you are one of the most respected judges in the country. Yet, that is precisely what Judge Richard Posner did. The admission did not involve a trivial matter, but rather...more

More Than Another Alien Tort Statute Case: The Supreme Court May Limit Personal Jurisdiction

On October 15, the Supreme Court heard oral argument in the first of two significant personal jurisdiction cases on the docket: DaimlerChrysler AG v. Bauman, No. 11-965 (cert. granted Apr. 22, 2013). At first glance,...more

Is Citizens United Just the Beginning?

As it kicked off a new term, the U.S. Supreme Court did not shy away from controversy. Its first case, McCutcheon v. Federal Election Commission, could have significant implication for campaign finance reform. The case...more

The Supreme Court: Cases to Watch in the October 2013 Term

This week marks the first Monday in October, which for Supreme Court watchers is a holiday: the start of a new term. While not everyone gets that excited about the new term, there are several cases that the Court intends to...more

California Tax Relief for Sellers of Qualified Small Business Stock

On Friday October 3, 2013, Governor Brown signed into law AB 1412, which provides full relief for individuals affected by the decision in Cutler v. Franchise Tax Board, where the California Court of Appeal held that the...more

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