Appeals

News & Analysis as of

American Arbitration Association Panel Distinguishes Third Circuit’s Holding in Opalinski

The intersection of class actions and arbitration continues to raise issues for parties to consider in evaluating whether arbitration clauses do or do not permit class actions in arbitration. One such issue involves who gets...more

Fifth Circuit Court Reverses Tax Court Ruling on Fractional Interest Valuation Discounts

On September 15, the U.S. Court of Appeals for the Fifth Circuit reversed a 2013 Tax Court decision that had allowed only a nominal, 10% fractional interest discount for artwork included in a decedent’s estate....more

Escaping Taxes in Bankruptcy Through S Corporations

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files bankruptcy. ...more

Texas Supreme Court Orders (9/2014)

The Texas Supreme Court did not issue any opinions in its weekly orders. But the Court did accept a case on a certified question from the United States Court of Appeals for the Fifth Circuit. The Court also set the date for...more

Tennessee Supreme Court Revisiting Summary Judgment Standard

On the heels of two new Justices joining the Tennessee Supreme Court, the Court has indicated its intention to reconsider the summary judgment standard set forth in Hannan v. Alltel Publishing Co., 270 S.W. 3d 1 (Tenn. 2008)....more

Legal Alert: New York Tax Appeals Tribunal Reverses “Distorted” Knowledge Learning Decision and Provides Guidance for Proving...

On September 18, 2014, the New York State Tax Appeals Tribunal (Tribunal) decided its first combination case addressing the 2007 changes to New York’s combined reporting regime: Matter of Knowledge Learning Corporation and...more

Governor Brown Is Not CEQA “Public Agency,” Holds Third District In Indian Casino Case

In a published decision filed September 24, 2014, the Third District Court of Appeal (per Justice Robie) held that CEQA’s definition of a “public agency” that is subject to its requirements (see Pub. Resources Code, § 21063)...more

Wisconsin Supreme Court 2013-2014 Term Summary Part 3: Recap of Cases Affecting Wisconsin Businesses

This post is the third in a series of posts analyzing the 2013-14 term of the Wisconsin Supreme Court. This post provides in a nutshell what businesses need to know about the cases from last year’s term of the...more

“Change in Ownership” Can Trigger Documentary Transfer Tax

926 North Ardmore Avenue, LLC v. County of Los Angeles, (9/22/14, B248536) - The California Court of Appeals has recently held that, as a general rule, the Documentary Transfer Tax (“DTT”) applies whenever there is a...more

Federal Circuit Argument in Myriad Appeal Scheduled

The Federal Circuit has scheduled oral argument in Myriad Genetics' appeal of denial earlier this year by the Utah District Court of its motion for preliminary injunction against Ambry Genetics....more

California Court of Appeal Rules Employers Must Reimburse Employees For Work Calls on Personal Cell Phones

The California Court of Appeal’s recent decision in Cochran v. Schwan’s Home Service, Inc. was simple. When employees must use their personal cell phones for work, California law requires employers to reimburse them,...more

AMJ Investments May Not Alter Texas Claims Landscape

Section 541 of the Texas Insurance Code authorizes a private cause of action through which an insured can recover the “actual damages” caused by its insurer’s violation of the statute’s fair-claims handling provisions. And,...more

The Affordable Care Act — How Did Two Courts Make Opposite Decisions on Tax Subsidies

How did two courts reach opposite decisions about tax subsidies for people who buy insurance through the federal exchanges created by the Affordable Care Act (ACA)? In Halbig v. Burwell, the U.S. Court of Appeals for the...more

The Road to True Threats is Paved with Intimidating Intentions

Recently, the Tenth Circuit Court of Appeals considered the dividing line between free speech guarantees and the state’s authority to criminalize threat speech. In United States v. Heineman, the court held that the government...more

The Ins and Outs of NAICS Code Appeals

In this time of heightened competition on all federal procurements, it is critically important that small business contractors use the tools at their disposal to help them stay competitive and secure work. ...more

Appellate Court Notes

SC19151, SC19158 - Weiss v. Smulders - Plaintiff sued the defendant claiming it violated an oral agreement to form a new company by merging their existing companies as a joint venture to sell food products. After a...more

Eleventh Circuit: Florida Law Does Not Equate Mere Negligence with Bad Faith

Kincaid v. Allstate Prop. and Cas. Ins. Co., No. 2:13-cv-014030, 2014 WL 3733758 (11th Cir. Jul. 30, 2014) - The Eleventh Circuit holds that under Florida law, negligence does not equate to bad faith, and under the...more

The Second Circuit Limits the Power of Courts to Enforce Asset Restraints and Discovery Orders Against Foreign Banks: Tiffany (NJ)...

In Tiffany (NJ) LLC v. China Merchants Bank and Gucci America, Inc. v. Bank of China, the US Second Circuit Court of Appeals issued important rulings, confirming that the limits on the exercise of US general jurisdiction, set...more

Long tail personal injury claims – a floodgate issue in WA?

Yesterday, the Supreme Court of Western Australia Court of Appeal heard argument in an appeal against the decision of Dixon v Clarke [2013] WASC 471....more

United States: U.S. Supreme Court Dramatically Expands Whistleblower Law

On March 4, 2014, the U.S. Supreme court in Lawson v. FMR, LLC, 134 S.Ct. 1158, held in a 6-3 decision that employees of a private company that is a contractor or subcontractor of public company are entitled to whistleblower...more

Eighth Circuit Reminds Nonprofits They Are Subject to Whistleblower Laws

Nonprofits help shape, empower, and strengthen many underserved communities with the aid of donors who believe and trust in the organization’s mission. These goodhearted missions come with accountability to both donors and...more

Fast Five: Rhode Island Appellate Practice - September 2014

In a case of first impression, the Rhode Island Supreme Court held that a doctor who was hired by a third party to provide an opinion about a patient based solely on his review of the patient’s records did not owe a duty of...more

Irreparable Harm No Longer Presumed in the Third Circuit for Lanham Act Plaintiffs

In a recent decision, the Court of Appeals for the Third Circuit eliminated the presumption of irreparable harm for Lanham Act plaintiffs seeking preliminary injunctive relief. In Ferring Pharms., Inc. v. Watson Pharms.,...more

Accountant and Attorney Liability Newsbrief - Fall 2014

In This Issue: - Attorneys’ E-mails to Client’s Independent Contractor May Be Protected by Attorney-Client Privilege - New York Appeals Court Decision Allows Predecessor Counsel to Place Equal Blame on Successor...more

The Fifth Circuit examines co-defendants’ acts and the waiver doctrine

The US Fifth Circuit recently examined whether the acts of an arbitration proponent’s co-defendants may be imputed to that proponent for the purposes of determining it had waived its right to arbitrate, especially where the...more

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