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Commerce Clause Appeals

Amundsen Davis LLC

U.S. Supreme Court Provisionally Reinstates the Corporate Transparency Act

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The U.S. Supreme Court issued an order on January 23, 2025, which provisionally reinstates the Corporate Transparency Act (CTA) while a legal challenge to it continues. This brief order, which stayed an injunction against the...more

Rivkin Radler LLP

The Status of the Corporate Transparency Act – It’s Not Clear

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Few would argue that the federal government does not have a legitimate interest in preventing, detecting, and punishing tax fraud, money laundering, and other financial crimes. Likewise, I imagine few would disagree with the...more

Neal, Gerber & Eisenberg LLP

CTA Update: DOJ Files SCOTUS Application to Stay Injunction

On December 26, 2024, a merits panel of the U.S. Court of Appeals for the Fifth Circuit reinstated a nationwide injunction against enforcement of the Corporate Transparency Act (CTA) that had been entered by the United States...more

Foster Garvey PC

Fifth Circuit Lifts Stay of Injunction of CTA

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On December 26, 2024, the Fifth Circuit Court of Appeals vacated its stay of the preliminary injunction of the Corporate Transparency Act (“CTA”), 31 U.S.C. § 5336. This decision reinstates the injunction nationwide, meaning...more

Foley Hoag LLP

Fifth Circuit Stays Nationwide Preliminary Injunction that Enjoined Reporting and Enforcement Under The Corporate Transparency...

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On December 23, 2024, a three-judge panel of the U.S. Court of Appeals for the Fifth Circuit (“Fifth Circuit”) issued an Order staying the nationwide preliminary injunction issued earlier in the month by a district court in...more

Holland & Knight LLP

Developments in the Texas Top Cop Shop Case Impact Corporate Transparency Act

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The U.S. District Court for the Eastern District of Texas on Dec. 3, 2024, issued a nationwide preliminary injunction suspending the government's enforcement of the Corporate Transparency Act (CTA) and its Implementing...more

Fisher Phillips

Breaking Down the FTC Non-Compete Ban Appeals: Heading to a Circuit Split and SCOTUS Intervention?

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The Federal Trade Commission has appealed two federal trial court decisions – one in Texas and one in Florida – that prevented the agency from enforcing its near-total ban on non-compete agreements. The Texas appeal, filed on...more

Hinshaw & Culbertson - Insights for Insurers

The Second Circuit May Well Reconsider Reverse-Preemption of The New York Convention by the McCarran-Ferguson Act

A significant number of states prohibit or restrict the arbitration of disputes between an insurer and its policyholder and/or preclude the inclusion of arbitral provisions in insurance policies.The McCarran-Ferguson Act...more

Ervin Cohen & Jessup LLP

Ninth Circuit Panel Upholds Foie Gras Ban in 2-1 Panel Decision

On May 6, 2022, a panel of three judges in the Court of Appeals for the Ninth Circuit considered a challenge to California’s ban on foie gras. The law has been heavily litigated for nine years, including three sets of appeals...more

Eversheds Sutherland (US) LLP

SCOTUS denies certiorari in New York opioid stewardship payment challenge

On October 4, 2021, the United States Supreme Court denied certiorari in an appeal from a decision of the Second Circuit which held that New York’s opioid stewardship payment, required as part of the New York Opioid...more

Bradley Arant Boult Cummings LLP

Although the COVID-19 Pandemic Persists, So Does the Constitution

Landlords in the state of Texas won a battle over their ability to conduct residential evictions when a federal court struck down the Centers for Disease Control’s (CDC) broad eviction moratorium last Thursday. On February...more

McDermott Will & Emery

Examining Lebamoff Enterprises v. Whitmer

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The US Court of Appeals for the Sixth Circuit’s recent decision in Lebamoff Enterprises v. Whitmer upheld Michigan laws permitting direct-to-consumer shipping by in-state alcohol beverage retailers but prohibiting such...more

Spilman Thomas & Battle, PLLC

Unprecedented: COVID-19 Litigation Trends, Issue 7

This seventh edition of Unprecedented, our weekly update on COVID-19-related litigation, sees a continuation of the trend we identified last week: shutdown challenges, workers' compensation claims, and wrongful death lawsuits...more

Nossaman LLP

Rhode Island Driving for a Different Outcome in Federal Truck Toll Lawsuit

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Rhode Island is trying to put the brakes on a federal lawsuit brought by the trucking industry that could steer the state’s truck toll system into a ditch.  The outcome could create speed bumps for transportation agencies...more

(ACOEL) | American College of Environmental...

In re PennEast Pipeline Company: A New Twist in the Pipeline or Established Constitutional Law?

Adding another chapter to the legal controversies that continue to rage over the siting of new gas pipelines, on September 10, 2019 the Third Circuit upheld the State of New Jersey’s sovereign immunity objection to the...more

Morgan Lewis

Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax

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The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more

Dorsey & Whitney LLP

The Supreme Court - June 26, 2019

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The Supreme Court of the United States issued three decisions this morning: Tennessee Wine and Spirits Retailers Assn. v. Thomas, No. 18-96: The State of Tennessee has a number of laws imposing durational-residency...more

Verrill

Pipeline Appeals Grant of Summary Judgment to South Portland Regarding Its Ban on Marine Loading of Crude Oil

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Judge Woodcock of the U.S. District Court in Portland, finding that the South Portland’s Clear Skies Ordinance (the Ordinance) was neither a “preempted pipeline facility safety standard or a discriminatory ordinance enacted...more

Womble Bond Dickinson

U.S. and Foreign Businesses: You are Now “Virtually” Certain to Have Multistate Tax Obligations

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Executive Summary - After Wayfair, unless Congress intervenes: The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota’s situation. Income...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

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Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Mitchell, Williams, Selig, Gates & Woodyard,...

South Dakota v. Wayfair: The Physical Presence Rule - Outdated and Overturned

Just about every State in the U.S. imposes a “sales tax” on the retail sale of goods and services in their State. That sales tax is required to be collected and remitted by the seller of the goods or services; however, if the...more

Fox Rothschild LLP

U.S. Supreme Court Removes Tax Advantage For Online Retailers

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In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more

Morrison & Foerster LLP

State + Local Tax Insights: Special Edition 2018

Stand Your Ground! Substantial Nexus Lives After Wayfair - The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in order for...more

McDermott Will & Emery

House Judiciary Committee to Consider Wayfair Decision Impact

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The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated July 19, the topic of the hearing will be...more

Dickinson Wright

Supreme Court’s South Dakota v. Wayfair, Upends State Limitations on Taxing of Online Businesses

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In a sign of how far e-commerce has changed in just a little over two decades, on June 21, 2018, the U.S. Supreme Court overturned its 1992 decision of Quill v. North Dakota (504 U.S. 298). The implications of this...more

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