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Federal Common Law

Miller Canfield

High-Profile Case Highlights Government's Common Law Right to Pursue Tax Deficiencies in Court

Miller Canfield on

A federal district court ruled in a high-profile case that the Justice Department may rely on common law rather than the statutory notice of tax deficiency procedure in the Internal Revenue Code to assert a federal income tax...more

BCLP

U.S. Supreme Court Re-routes Escheatment of Payment Products

BCLP on

The U. S. Supreme Court has redirected escheatment of certain unclaimed funds from states that were previously presumed properly to claim the funds. In this decision, instead of escheating all of the unclaimed funds arising...more

Eversheds Sutherland (US) LLP

States prevail over Delaware in unclaimed property case at the Supreme Court

All nine Supreme Court Justices sided with a group of 30 states in a dispute with Delaware over hundreds of millions of dollars of unclaimed checks issued by MoneyGram, a money transfer company. The Court held that the...more

(ACOEL) | American College of Environmental...

Battling Over Battlegrounds: Climate Torts Return to the Supreme Court

The brawl over climate tort liability has returned, again, to the U.S. Supreme Court. In its first skirmish in 2011, the Court in Connecticut v. American Electric Power swept the board by declaring that the federal Clean Air...more

Farrell Fritz, P.C.

First-Impression Decision Recognizes a Cause of Action for Common-Law LLC Dissolution

Farrell Fritz, P.C. on

Five years ago, we wrote about an important decision from the Delaware Chancery Court, In re Carlisle Etcetera, LLC, 114 A3d 592 [2015], in which a court recognized for the first time the existence under Delaware law of a...more

Snell & Wilmer

Successor Liability Considerations When Buying or Selling Colorado Distressed Entities

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COVID-19 and the resulting economic uncertainty are adversely impacting businesses worldwide. Colorado companies that are financially distressed may be unable to survive alone and may consider reevaluating consolidation...more

Pillsbury Winthrop Shaw Pittman LLP

Oil Regulation 2020: United States

Key commercial aspects - 1 Describe, in general terms, the key commercial aspects of the oil sector in your country. The US oil industry is divided into three sectors: • upstream (exploration and production); •...more

Payne & Fears

Key California Employment Law Cases: March 2020

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Scalia v. Employer Solutions Staffing Group, LLC, 951 F.3d 1097 (9th Cir. 2020)  - Summary: Neither the Fair Labor Standards Act nor federal common law provide an employer with a right to seek contribution or...more

Kramer Levin Naftalis & Frankel LLP

In Decision With Important Tax and Bankruptcy Implications, Supreme Court Rejects Application of So-Called 'Bob Richards Rule'

In its recent decision in Rodriguez v. Federal Deposit Insurance Corp., No. 18–1269 (Sup. Ct. Feb. 25, 2020), the Supreme Court held that federal courts may not apply the federal common law “Bob Richards Rule” to determine...more

A&O Shearman

The Supreme Court’s Rejection of the Bob Richards Rule Creates Uncertainty Regarding the Entitlement of Members of a Consolidated...

A&O Shearman on

On February 25, 2020, the United States Supreme Court in Rodriguez v. Federal Deposit Insurance Corporation struck down a judicial federal common law rule—known as the Bob Richards rule—that is used by courts to allocate tax...more

Kelley Drye & Warren LLP

U.S. Supreme Court Rules Against Use of Bob Richards Rule to Determine Ownership of Tax Refund Within Consolidated Group:...

On February 25, 2020, in Rodriguez v. Federal Deposit Insurance Corporation, No. 18-1269 (U.S. 2020), the U.S. Supreme Court effectively ruled that the so-called “Bob Richards rule” should not be used to determine which...more

King & Spalding

Still The Least Dangerous Branch: Supreme Court Unanimously Rules That Federal Common Law Does Not Govern Corporate Tax Refund...

King & Spalding on

On February 25, 2020, the United States Supreme Court issued a unanimous opinion vacating a decision by the U.S. Court of Appeals for the Tenth Circuit applying federal common law to determine the allocation of a corporate...more

McDermott Will & Emery

Supreme Court Tackles Tax-Related Cases

McDermott Will & Emery on

The United States Supreme Court has picked up the pace this week, already issuing eight regular opinions and four opinions relating to orders as of today. We discuss the tax-related items here. In Rodriguez v. FDIC, the...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Rodriguez v. Federal Deposit Insurance Corporation

On February 25, 2020, the Supreme Court decided Rodriguez v. Federal Deposit Insurance Corporation, No. 18-1269, overruling a federal common law rule that was used in some circumstances to determine how to distribute the tax...more

BCLP

Death of the Bob Richards Rule? Supreme Court Limits Federal Common Law (Rodrigues v. Fed. Deposit Ins. Corp.)

BCLP on

When can a Federal Court employ a federal common law rule to make its decision in the case? Justice Gorsuch answer this in Rodriguez v. Fed. Deposit Ins. Corp., U.S., No. 18-1269, 2/25/20. The answer...less often than you...more

McGuireWoods LLP

Source And Choice Of Privilege Law In Diversity Cases — Part I

McGuireWoods LLP on

Not surprisingly, the federal rules govern all work product issues in all federal courts. But determining the correct attorney-client privilege law is much more complicated. The federal common law of privilege applies in...more

Jones Day

Assignor Estoppel Does Not Apply to IPRs

Jones Day on

Assignor estoppel is a long-established, common-law doctrine of equity, which prevents a party who assigns a patent to another from later challenging the validity of the assigned patent. The doctrine also applies to parties...more

Foley Hoag LLP - Environmental Law

Two Strikes Against Climate Plaintiffs; the New York Case Is Dismissed.

On Thursday, July 19, 2018, Judge John Keenan dismissed New York City’s climate damages law suit against five oil majors. The basis for the decision was the same as in last month’s decision dismissing similar claims in...more

Jones Day

Federal Court in California Denies Remand of Climate Change Litigation

Jones Day on

The Situation: In what may portend the beginning of the end to the latest chapter of U.S. filed state law "global warming" or climate change litigation against industry, a federal court in San Francisco denied a motion to...more

Foley Hoag LLP - Environmental Law

Federal Common Law Controls California Climate Actions: Never a Dull Moment

Earlier this week, Judge William Alsup denied a motion by Oakland and San Francisco to remand their public nuisance claims against some of the world’s largest fossil fuel producers to state court. However, I’m not sure that...more

McDermott Will & Emery

Unclaimed Property Hunger Games: States Seek Supreme Court Review in ‘Official Check’ Dispute

McDermott Will & Emery on

Background - As detailed in our blog last month, MoneyGram Payment Systems, Inc. (MoneyGram) is stuck in between a rock and a hard place as states continue to duel with Delaware over the proper classification of (and...more

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