U.S. Eleventh Circuit Court of Appeals - Isaac Indus v. PDVSA - personal jurisdiction, foreign sovereign immunity, breach of contract - USA v. Schwarzbaum - foreign bank accounts, IRS form FBAR, penalties, Excessive...more
“The taxpayer must render unto Caesar what is Caesar’s, but no more.” Tyler v. Hennepin County, No. 22-166, Slip Op. at 14 (May 25, 2023) - Less than a month after oral argument, the United States Supreme Court ruled...more
During the past couple of months, courts have been busy addressing excessiveness challenges to punitive damages awards. In this post, I discuss two recent decisions. In a second post, I will cover two additional decisions....more