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Passive Activity Appeals

Fisher Phillips

Who Poked Whom First: Does a Friend Request or Social Media Invite Count as Solicitation?

Fisher Phillips on

When Gregory Gelineau quit his job at an Illinois-based insurance company to work for a competitor, he sent LinkedIn invitations to a group of his former co-workers. In response, Gelineau’s former company sued him. The...more

Dechert LLP

Does “Act” Mean Also a Failure to Act?

Dechert LLP on

No, says the U.S. Court of Appeals for the Tenth Circuit in In re Cowen, adopting the minority rule and parting ways with four other Courts of Appeals. The automatic stay provision of the Bankruptcy Code addressed in Cowen...more

Eversheds Sutherland (US) LLP

California Court of Appeal Holds Doing Business ≠ Any Activity Engaged In for Pecuniary Gain

On January 12, 2017, the California Court of Appeal held in a published opinion that a taxpayer passively holding a 0.2 percent interest in a California-based limited liability company (CA LLC) was not “doing business” in the...more

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