Today, the Supreme Court of the United States granted certiorari in two cases: Ellingburg v. United States, No. 23-3129: This case addresses the Ex Post Facto Clause of the U.S. Constitution, which the government...more
Those who practice municipal law in the three states that make up the Seventh Circuit now have a new standard to consider when arguing that a law violates the Constitution’s Ex Post Facto Clause. ...more
We all know that change is likely coming to the tax regimes governing individual income and gift and estate taxes – but what if the change is already here? There are a number of potential effective dates floating around for...more
Joining the growing ranks of numerous district court opinions analyzing the effect of the Supreme Court’s 2020 severance of the Telephone Consumer Protection Act’s (TCPA) government-debt exception, a district court in...more
Following the Japanese government's recent amendment of the rules under the Foreign Exchange and Foreign Trade Act (the "FEFTA"), foreign investors seeking to invest in companies engaged in certain information and...more
The Defend Trade Secrets Act (“DTSA”), unapologetically, was modeled after the Uniform Trade Secrets Act (“UTSA”) in many respects. For background, the DTSA is the federal statute, enacted in 2016, that creates a federal...more
On June 28, 2016, the U.S. District Court for the District of Delaware issued a long-awaited decision in Temple-Inland, Inc. v. Cook, No. 1:14-cv-00654. In a ruling on the parties’ cross motions for summary judgment, the...more
On June 28, 2016, the much-anticipated memorandum opinion of the US District Court for the District of Delaware in Temple-Inland, Inc. v. Cook et al., No. 14-654-GMS was released on the parties’ cross-motions for summary...more
On June 30, 2016, the U.S. Department of Labor (DOL) announced its interim final rule on Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments. The rule was formally published in the Federal Register on July...more
A very interesting unclaimed property memorandum opinion was recently issued by the U.S. District Court for the District of Delaware in Temple-Inland, Inc. v. Cook, et al. After the State of Delaware conducted an audit going...more
To quote the late Yogi Berra, it must feel like déjà vu all over again for the Food and Drug Administration (FDA) (or, if you prefer, Crosby, Stills, Nash & Young’s song, “Déjà Vu” (“We have all been here before”)). Fresh off...more
In 2009, Sergey Aleynikov was a computer programmer employed by Goldman Sachs to write high-frequency trading code. He accepted an offer to join a new Chicago-based company, Teza Technologies. Before he left Goldman Sachs,...more
As noted in prior mailings on this topic, all 50 states require companies to comply with broad and often complex unclaimed property laws that mandate annual reporting. Unclaimed property is generally defined as tangible or...more
The judge in a case challenging Delaware’s use of sampling and extrapolation to determine unclaimed property liability denied the state’s motion to dismiss and in doing so, seriously questioned the State’s approach. ...more
This blog has been analyzing for more than four years legal disputes over whether the U.S. Department of Commerce (“Commerce”) may apply countervailing duties (“CVDs”) to imports from non-market economies (“NMEs”),...more
The United States Supreme Court has issued numerous substantive opinions in the past year on topics ranging from withdrawal from a conspiracy to searches and seizures to what constitutes a Fifth Amendment violation. This...more
On February 1, 2012, Indiana became the 23rd “right-to-work” (RTW) state. Since that date, unions have filed two lawsuits in Indiana federal courts hoping to overturn the law on different grounds. One of those lawsuits,...more
Imagine you own a company that does business with a federal agency. The company’s contract with the agency specifies that the company will deliver widgets of a particular quality....more