In Libitzky v. United States, the United States Court of Appeals for the Ninth Circuit affirmed disallowance of a $700,000 federal income tax refund claim. The court said that this was an “unfortunate” case, but they were bound…
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/ Civil Procedure, Taxation
On August 20, 2024, the United States District Court for the Northern District of Texas invalidated the FTC’s rule banning most non-compete agreements. Ryan LLC et al v. Federal Trade Commission, WL 3297524 (08/20/2024)…
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/ Antitrust & Trade Regulation, Labor & Employment Law
On July 31, 2024, the Michigan Supreme Court revived two 2018 voter-initiated laws aimed at increasing the state’s minimum wage and expanding earned sick time for workers…
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/ Labor & Employment Law
Can a student harassed by another student bring a lawsuit against the school for allegedly creating a hostile environment under state law? On July 29, 2024, the Michigan Supreme Court answered no…
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/ Civil Rights, Education Law, Labor & Employment Law
The rules relating to delegated authority are complex. A taxpayer is well advised to ensure that the scope of a closing agreement the taxpayer signs is what the taxpayer expects, and that an IRS official who signs the agreement…
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/ International Law & Trade, Taxation
On August 1, 2024, the National Labor Relations Board is set to roll out its Fair Choice-Employee Voice Rule, which includes three major changes..…
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/ Administrative Law, Construction Law, Labor & Employment Law
In Michigan, various state employment laws prohibit employers from retaliating against employees. But can an employee pursue a public policy retaliation claim against the employer in addition to a statutory retaliation claim?…
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/ Civil Rights, Labor & Employment Law
The Michigan Constitution allows voters to initiate ballot measures to change or propose new laws. These citizen initiatives are made outside of the Legislature, enabling ordinary voters to create policy through the ballot…
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/ Constitutional Law, Elections & Politics, Labor & Employment Law
The United States Department of Labor (“DOL”), Wage and Hour Division recently issued a Field Assistance Bulletin on Artificial Intelligence and Automated Systems in the Workplace under the Fair Labor Standards Act and Other…
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/ Labor & Employment Law
At issue in Continuing Life Thousand Oaks, LLC. v. Commissioner, affirmed May 21, 2024, was the year of inclusion in gross income of an income item. The disputed years were 2008, 2009, and 2010 -- taxable years that preceded the…
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/ Business Organizations, Taxation
The Internal Revenue Code generally discourages retirement plan participants from requesting distributions from their retirement plan funds prior to age 59 ½ by imposing an additional 10% tax on those distributions. However, the…
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/ Labor & Employment Law, Taxation
On June 28, 2024, the Supreme Court issued a significant decision that could have wide-ranging consequences for administrative agency enforcement actions. In Securities and Exchange Commission v. Jarkesy, the Court held that the…
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/ Administrative Law, Civil Procedure, Constitutional Law, Securities Law
The Uniform Power of Attorney Act (“UPOAA”) was signed into law by Michigan Governor Gretchen Whitmer on November 7, 2023. Taking effect on July 1, 2024, the UPOAA repeals and replaces the durable power of attorney provisions in…
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/ Wills, Trusts, & Estate Planning
The United States Supreme Court has effectively vanquished the Chevron doctrine, which has governed the power of federal agencies to interpret federal statutes for the last 40 years. In recent years, the Chevron doctrine has…
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/ Administrative Law, Civil Procedure, Constitutional Law
On June 27, 2024, the United States Supreme Court issued its long-awaited opinion in Harrington v. Purdue Pharma L.P., holding that the Bankruptcy Code does not permit nonconsensual releases of nondebtors.
As a refresher,…
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/ Bankruptcy, Civil Procedure
