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(United States Second Circuit) - Held that a copyright ownership claim was timely filed. The statute of limitations was not triggered by the defendants' act of registering their competing claim of ownership in the Copyright Office. Denied a petition for rehearing, in a dispute over ownership of renewal term copyrights in certain musical compositions and sound records.

(United States Federal Circuit) - The district court's orders purporting to clarify a preliminary injunction and enjoining defendants from using various materials and processes first developed by plaintiff, are vacated and remanded, where the district court lacked jurisdiction over this case when plaintiff initiated this lawsuit because plaintiff's complaint does not allege a sufficient controversy concerning inventorship, but instead concerns only ownership of the disputed patent.

(United States Fifth Circuit) - Held that a defendant was not entitled to prevailing party attorney fees under the federal Defend Trade Secrets Act, enacted in 2016, because the plaintiff's voluntary dismissal of the case without prejudice meant no one had prevailed here. Affirmed the denial of fees.

(United States Fifth Circuit) - Affirmed. An injury suit under general maritime law failed because causation evidence was scant and the injured party couldn't prove that grease on a ship deck caused him to slip and fall.

(United States Second Circuit) - Dismissal of plaintiff's putative class action claim brought against defendants for alleged violations of the Worker Adjustment Retraining and Notification Act (WARN) is: 1) affirmed in part, where the district court correctly determined the private equity defendants were investors, not "single employers" with their subsidiary within the meaning of WARN, and thus were properly dismissed; and 2) vacated in part and remanded, where the district court erred in granting summary judgment to defendant BHY S&B HoldCo, LLC, which operated the entity plaintiff worked for, because plaintiff raised a question of material fact as to whether defendant BHY S&B HoldCo, LLC was a single employer with BH S&B Holdings LLC.

(United States Third Circuit) - Dismissal of a shareholder action alleging that defendant Board of Directors and the individual members failed to comply with its 2007 plan which would render tax deductible certain incentive compensation paid to the company's executives, which allegedly resulted in the payment of more than $36 million of excess compensation, is affirmed, where: 1) with regard to the derivative suit, plaintiff did not make a pre-suit demand to the Board of Directors or present sufficient allegations explaining why a demand would have been futile; and 2) with regard to the direct suit, federal tax law does not confer voting rights on shareholders not otherwise authorized to vote or affect long-settled Delaware corporation law which permits corporations to issue shares without voting rights, so plaintiff's contention regarding defendant-company's issuance of non-voting shares fails to state a claim on which relief may be granted.

(United States Ninth Circuit) - In a tort action brought by a court-appointed receiver against defendant accountants who audited the financial statements of PEMGroup, whose former directors and managers defrauded $950 million from investors, the district court's grant of summary judgment to defendants is affirmed where the receiver failed to raise a genuine issues as to causation by failing to show that the involved companies or its investors relied on the audits at issue.

(United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS.

(NY Supreme Court) - 2020–03456

(United States Second Circuit) - Affirmed. Collective bargaining agreement contains unambiguous language vesting welfare benefits and there is a sufficiently serious question as to whether retirees were entitled to lifetime medical coverage. District court’s grant of summary judgement in favor of union retirees is affirmed.

(United States Second Circuit) - Affirmed. In appealing an award of summary judgement for the defendants, plaintiff argues she proffered sufficient evidence to raise triable issues of fact in her sex discrimination case. Finding plaintiff’s arguments fail on the merits, the panel affirms.

(California Court of Appeal) - Reversed. Plaintiffs, employees of Defendant, signed an agreement with Defendant requiring binding arbitration of employment disputes after the complaint was filed. The trial court denied Defendant’s motion to compel arbitration agreeing with Plaintiff that the arbitration agreement referred to future claims not the past ones brought by Plaintiff against Defendant. The appeals court disagreed stating that the agreement to arbitrate was clear and there was no qualifying language as to past or future events.

(United States Seventh Circuit) - Affirmed the U.S. Tax Court's ruling that an energy company was liable for a deficiency of more than $400 million for certain previous tax years, and also for $87 million in accuracy-related penalties.

(United States Ninth Circuit) - Affirming a U.S. Tax Court decision, held that the former sole shareholder of a company that received a $65 million litigation settlement was liable for the taxes, and in particular the pre-notice interest component, despite having entered into a tax-shelter transaction.

(United States Seventh Circuit) - Affirmed the Tax Court's finding that a woman did not qualify for innocent spouse relief, in a case involving a married couple's deficient joint federal income tax return.

(United States Second Circuit) - Held that a husband and wife were not liable for a 2008 tax deficiency. The IRS had applied the substance‐over‐form doctrine to recharacterize various lawful tax‐avoiding transactions as tax‐generating events for the taxpayers, their adult sons, a family trust, and a family‐controlled corporation. Reversed the tax court.

(United States Seventh Circuit) - Held that a tax shelter reflected an abusive sham. Affirmed the Tax Court's judgment and imposition of penalties.

(United States Ninth Circuit) - Affirmed the Tax Court's decision that a decedent's estate had overstated the amount of a charitable deduction and thus received a large tax windfall. Also affirmed the imposition of an accuracy-related penalty.

(United States Second Circuit) - Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction under the particular circumstances here, even though all parties agreed that the taxpayer had overpaid. Disagreeing, the Second Circuit reversed and remanded, characterizing the issue as one of first impression in any court.

(United States Ninth Circuit) - Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements. Reversed the judgment of the U.S. Tax Court.

(United States DC Circuit) - Reversed and remanded. The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although his application was untimely the filing period was not jurisdictional and is subject to equitable tolling.

(California Court of Appeal) - Granting a petition for writ of mandate in the case of a criminal defendant awaiting trial on the charge of attempted murder who sought the Facebook posts of the victim directing the respondent superior court to vacate its order denying Facebook's motion to quash subpeonas duces tecum and vacate order allowing subpeona duces tecum and enter a new order granting the petitioner's motion because the Stored Communications Act prohibits electronic communications service providers from knowingly divulging the contents of a communication and no exception applied.

(United States Ninth Circuit) - Affirming the district court's judgment in favor of the defense and its denial of plaintiff motions to reopen discovery and for relief from judgment in an action challenging a jail's policy prohibiting the delivery of unsolicited commercial mail to inmates because the ban related to legitimate penological objectives and arguments supporting the plaintiff's appeals had been abandoned.

(United States Ninth Circuit) - In a petition challenging a notice of Final Partnership Administrative Adjustment, the Tax Court’s dismissal, for lack of jurisdiction, is affirmed where: 1) because plaintiff contended that his business entity was a small partnership not subject to the audit procedures under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. section 6231(a)(9), such that the small-partnership exception under section 6231 does not apply and the partnership is therefore subject to the TEFRA audit procedures; 2) resolution of this question iss inextricably intertwined with the contention that plaintiff had standing to file a petition for readjustment of partnership items on behalf of his purported small partnership; and 3) as to standing, because a party other than plaintiff's entity's tax matters partner filed a petition for readjustment of partnership items after the partnership had timely done the same, the Tax Court lacked jurisdiction under 26 U.S.C. section 6226.

(United States Third Circuit) - Affirming the Tax Court's application of the Ilfield doctrine in holding that the double deduction for losses incurred by the subsidiary of a company was improper and disallowing $199 million of those losses.

(United States Ninth Circuit) - Upheld an Internal Revenue Service regulation addressing the tax treatment of employee stock options. In a ruling that has tax implications for multinational companies especially, the Ninth Circuit concluded that the Tax Court erred in striking down a regulation, 26 C.F.R. section 1.482-7A(d)(2), which says that related entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements and thus avoid an IRS adjustment. The panel held that the regulation was entitled to Chevron deference.

(United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS.

(United States First Circuit) - In an antitrust action, alleging that defendant's petitioning of the Puerto Rico Telecommunications Regulatory Board, government officials and tribunals, and commonwealth and federal courts to prevent plaintiff's application to provide internet protocol television service violated the Sherman Act, the district court's grant of summary judgment to defendant is affirmed where the facts of the case don't subject defendant to the sham exception of the Noerr-Pennington doctrine protecting the right to petition the government.

(California Court of Appeal) - Affirmed. Plaintiffs, rural, privately-owned telephone companies, brought suit against Defendant, California Public Utilities Commission, challenging the PUC’s decision establishing “cost of capital” as component in rate making. Plaintiff argued Defendant failed to adequately consider circumstances for rural telephone companies and that the PUC decision was unconstitutional. Appeals court held Plaintiff failed to demonstrate that the PUC decision was arbitrary, capricious, lacking in evidentiary support, or fell short of constitutional standards.

(California Court of Appeal) - Held that a Korean manufacturer/distributor of household products was subject to specific personal jurisdiction in California. The company was being sued in connection with a consumer's death allegedly from long-term use of a humidifier cleaning agent. Reversed an order quashing service of summons.