The Internal Revenue Code (the “Code”) contains over 150 civil tax penalties for various conduct and non-conduct. One common group of penalties, associated with the late filing of a tax return and the late payment of tax,...more
Last week, in the In re Plavix decision, the Third Circuit addressed the question of whether relators can be added or substituted in an amended complaint and, in the process, weighed in on whether the first-to-file bar is...more
On December 5, 2019, Judge David C. Godbey of the Northern District of Texas denied the defendant Diebold Nixdorf, Inc.’s (“Diebold”) motion to dismiss under Rule 12(b)(6), in Nautilus Hyosung Inc. v. Diebold, Inc. et al.,...more
The US Court of Appeals for the Federal Circuit reversed a dismissal of a complaint for failing to state a claim under FRCP 12(b)(6), finding error in the district court’s use of judicial notice to do fact-finding outside the...more
Bass, Berry & Sims attorney Chris Lazarini examined a case in which plaintiffs sought relief from the court after a ruling granting defendants' motion to dismiss the plaintiffs' putative class action alleging ERISA...more
Federal district courts are supposed to grant leave to amend a complaint “freely … when justice so requires.” Fed. R. Civ. P. 15(a)(2). The Seventh Circuit has construed this directive to require, in most cases, that a...more
Distribution Agreements Can Constitute Offers for Sale Under Section 102(b) - In The Medicines Company v. Hospira, Inc., Appeal Nos. 2014-1469, 2014-1504, the Federal Circuit held that a distribution agreement qualified as...more
Federal Circuit Summaries - Before Moore, Schall, and O’Malley. Appeal from the Northern District of Illinois. Summary: A plaintiff need not prove its case of patent infringement at the pleading stage. To the extent a...more
Although motions to strike are generally difficult to win, when successful they can significantly dim the opposing party’s prospects for victory on particular claims or defenses. In one recent patent infringement action out...more
This is an interesting decision for its discussion on what must be pled to obtain Chancery jurisdiction in a claim seeking to pierce the corporate veil. It is not enough to just allege the entity was used to defraud. Rather,...more
In Law v. Wells Fargo Bank, N.A. (2015 S.O.S. 13–56099 – filed August 27, 2015), the Ninth Circuit joined the shortlist of Circuit Courts to hold that sanctions for bad-faith litigation tactics under 28 U.S.C. section 1927...more
In an unpublished decision issued on Thursday, August 13, 2015, the Fourth Circuit Court of Appeals reemphasized Federal Rule of Civil Procedure 9(b)’s “stringent particularity requirement” when it affirmed a lower court’s...more
In Wynn, et al. v. The New York City Housing Authority 14 Civ. 2818 (S.D.N.Y. July 29, 2015), several employees (who were either African-American or Hispanic) alleged that their employer, the New York City Housing Authority...more