A new decision by the United States Supreme Court has greatly expanded the locations where corporations can be sued. Traditionally, corporations are considered to be citizens of the states in which they are incorporated or...more
In the business world, many companies enter into long-term contracts with respect to high volume, expensive, or essential transactions. A long-term contract is certainly beneficial for these types of transactions, but...more
A business plan to promote vodka sales in North Carolina, with a particular focus on Duke University sports fans, was key to a North Carolina Business Court decision that GameDay Vodka had sufficient contacts with the state...more
The two most thrilling words to readers of legal blogs must be “personal jurisdiction.” In the term that starts October 2022, the United States Supreme Court will consider a case that will determine the constitutionality of...more
This week, the Ninth Circuit addresses the constitutionality of a school district’s decision to revoke official status for a student group that disapproves of same sex relationships, and the minimum contacts necessary to...more
This week, the Ninth Circuit clarifies personal jurisdiction doctrine in the context of a defamation suit between a nonresident plaintiff and out-of-state defendants. BURRI LAW PA v. SKURLA - The Court vacates the...more
Personal jurisdiction is one of those basic concepts in civil procedure that evokes strong memories in most lawyers, of their first year in law school, cases like International Shoe, Burger King, Helicopteros, and World-Wide...more
A patentee may establish “minimum contacts” in a forum, thus subjecting itself to specific personal jurisdiction, by sending a cease and desist letter to the forum. Precedent concerning this issue has been evolving....more
As commerce has expanded nationally and globally, the Supreme Court of the United States has continuously revisited and tweaked its jurisprudence relating to a court's exercise of personal jurisdiction over non-resident...more
Allied Fitting LP v. Steptoe & Johnson LLP et al., No. 4:20-cv-03447 (S.D. Tex. Jan. 21, 2021) - Brief Summary - A Texas federal district court dismissed a legal malpractice action brought by an international steel...more
This week, the Ninth Circuit explains when courts have personal jurisdiction over foreigners who contract with U.S.-based businesses, and whether severe pain can qualify as a disability under the Longshore and Harbor Workers’...more
This week, the Ninth Circuit creates a potential circuit split on personal jurisdiction in in rem proceedings, and clarifies whether a post-judgment motion for attorneys’ fees extends the time to appeal (spoiler alert: it...more
R.M. v. Dennis, Jackson, Martin & Fontela, P.A., 2020 U.S. Dist. LEXIS 68115 Brief Summary - Utah's federal district court granted a motion to dismiss filed by a Florida-based law firm and its associate (collectively...more
Business Court examines personal jurisdiction over restoration company CEO- Hurricane Florence made landfall near Wrightsville Beach, North Carolina on September 14, 2018, and its slow-moving chaos brought more than 30...more
Addressing personal jurisdiction in a declaratory judgment action, the US Court of Appeals for the 10th Circuit reversed the district court’s bench trial verdict, finding that the district court lacked specific personal...more
On June 21, 2019, the U.S. Supreme Court issued its opinion in North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust. This unanimous decision stated that the State of North Carolina may not tax...more
On June 21, 2019, the U.S. Supreme Court issued an opinion limiting the ability of a state to impose income taxes on a trust when the trust’s connection with the taxing state is minimal. The case is styled North Carolina...more
In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court revived the two-prong test from Quill v. North Dakota, 504 U.S. 298 (1992) and held...more
On July 2, 2019, the North Carolina Department of Revenue issued a notice setting December 21, 2019, as the deadline for certain taxpayers to file amended returns or tax refund claims based on the U.S. Supreme Court decision...more
Kaestner ruled that a state's taxation of a trust's income, where the only connection to the state was an in-state beneficiary, violates the Due Process Clause. On June 21, 2019, the United States Supreme Court unanimously...more
Supreme Court Ruling in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. [TBD] and its Relevance to Income Taxation of Accumulated Income in California Trusts - The Supreme Court...more
On June 21, 2019, the United States Supreme Court decided North Carolina Dept. of Revenue v. Kimberly Rice Kaestner 1992 Family Trust (hereinafter, “Kaestner”). In a unanimous opinion delivered by Justice Sotomayor, the Court...more
Oftentimes, a family business will be owned in part or entirely by one or more irrevocable trusts. Whether those trusts are subject to state income tax depends on the location of any one or more of: (1) the...more
Last week, the US Supreme Court ruled that North Carolina may not tax a trust’s income when the trust’s only contact with the state is the in-state residence of discretionary beneficiaries. The Due Process Clause requires a...more
There’s big news in the tax and trusts and estates world. The U.S. Supreme Court released its opinion in the North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust case...more