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BakerHostetler

Fifth Circuit Parses Crucial Distinction Between Class Liability Theories and Class Damages Theories

BakerHostetler on

A recent opinion from the United States Court of Appeals for the Fifth Circuit illustrates the importance of carefully scrutinizing classwide liability theories, even where district courts have flexibility assessing classwide...more

Jaburg Wilk

Separate Property and Arizona Marital Community Equitable Lien Rights

Jaburg Wilk on

In Weeks v Weeks, Division One of the Arizona Court of Appeals addressed the marital community’s equitable lien against separate property of one spouse. The opinion is a memorandum decision and it is therefore not...more

Williams Mullen

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

Williams Mullen on

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

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