(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.

(California Court of Appeal) - Affirmed order denying anti-SLAPP motion. Plaintiffs sought to assign leasehold interest in shopping center. Defendant refused to consent to assignment. Plaintiff brought suit alleging Defendant improperly withheld assignment. Defendant brought an anti-SLAPP motion which the trial court denied because the assignment request was not a settlement communication or litigation-related conduct.

(United States First Circuit) - In a public utilities class action, contending that defendant power company (PREPA)'s subsidized municipalities' private use of power in violation of Puerto Rico law, the district court's grant of summary judgment to defendant is affirmed where plaintiffs' lack of a valid protected interest in the electricity consumed by the municipalities or the funds paid to PREPA deprive them of standing to bring takings or due process claims.

(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.

(United States First Circuit) - Vacated an order denying a request by Puerto Rico Electric Power Authority (PREPA) bondholders for relief from an automatic stay. The bondholders argued that a statute enacted by Congress to address Puerto Rico's financial crisis did not preclude them from obtaining relief so that they could petition another court to place PREPA into receivership. Agreeing, the First Circuit held that the district court erred in concluding otherwise.

(United States Third Circuit) - Concluding that a transfer by a non-debtor cannot be a 'fraudulent transfer' under the Delaware Uniform Fraudulent Transfer Act in a complicated case involving Venezuela's nationalization of a gold mine owned by a Canadian company, the debt judgment subsequently issued by the World Bank, and the ensuing financial shuffle among companies related to the original transaction.

(California Court of Appeal) - In plaintiff's suit against defendant for infringement of jewelry designs, trademarks and copyrights, trial court's decision denying plaintiff's motion to strike defendant's complaint under the anti-SLAPP statute is affirmed as the filing of a lawsuit in a foreign country is not protected activity under the United States or California Constitutions as to implicate the statute.

(United States First Circuit) - In Shell's suit against a former franchisee under the Petroleum Practices Marketing Act, district court's grant of Shell's motion for permanent injunction is affirmed in part, vacated in part and remanded where: 1) district court's grant of a permanent injunction ordering an defendant to cease any use of Shell trademarks, trade dress, or color patterns, and to comply with the post-termination provisions of its franchise agreements with Shell are affirmed; 2) the portion of the injunction ordering and compelling defendant to allow Shell to continue in possession of the service station until the expiration of the lease in 2014 is vacated as Shell made no showing of irreparable harm that might justify an order giving it possession of the property for the full term of the lease; and 3) Shell's motion for summary judgment on defendant's antitrust counterclaims was properly granted.

(United States DC Circuit) - Vacated and remanded. A pork farmer's suit alleging that the government unlawfully permitted funds for promoting the pork industry to be used for lobbying instead lacked constitutional standing. There was no evidence of misuse of funds that resulted in an injury in fact.

(United States Fifth Circuit) - Affirmed. A conservation and reclamation district regulating groundwater was not subject to the one person, one vote principle of the Equal Protection Clause because they are a special purpose unit of the government. Its apportionment scheme had a rational basis.

(California Court of Appeal) - Denied writ of habeas corpus. Defendant was convicted of lewd acts against two minors under the age of 14. Penal Code 667.61 provides that if there are multiple victims under 14 the sentence is 25 to life. The question in the writ was whether Defendant was given notice of the possibility of a 25 year to life sentence. The appeals court found no due process violation.

(United States Second Circuit) - In a dispute arising out of the alleged improper use of deflated footballs by professional football athlete Tom Brady, the District Court's vacation of the NFL Commissioner's award confirming the discipline of Brady, based upon the court's finding of fundamental unfairness and lack of notice, is reversed where: 1) the Commissioner properly exercised his broad discretion under the collective bargaining agreement; and 2) his procedural rulings were properly grounded in that agreement and did not deprive Brady of fundamental fairness.

(United States Third Circuit) - Reversing a district court determination that a man complaining that the NFL's policies relating to the sale of SuperBowl tickets violated New Jersey law lacked subject matter jurisdiction and deferring action on the merits of the appeal pending a decision by the Supreme Court of New Jersey on a petition for certification of questions of state law, retaining jurisdiction over the appeal pending resolution of the certification.

(United States Second Circuit) - Affirming the denial of the North American Soccer League's motion for preliminary injunction seeking Division II designation pending the resolution of its antitrust case against the United States Soccer Federation because they had failed to demonstrate a clear likelihood of success on the merits of their claim.

(United States Ninth Circuit) - Held that federal labor law did not preempt retired football players' claims that the National Football League encouraged them to take pain-masking medications without warning them of the drugs' risks. The NFL contended that the players' claims were preempted by sections 301 of the Labor Management Relations Act. Rejecting the league's argument, the Ninth Circuit concluded that, as pleaded, the players' negligence and other state law claims did not arise from collective bargaining agreements or require their interpretation. The panel therefore reversed dismissal of the proposed class action suit.

(United States Second Circuit) - Reinstated sports photographers' copyright infringement claims against the National Football League and the Associated Press. Seven photographers who make a living taking photos of NFL events alleged that thousands of their photos were exploited without a license and without compensating them in any way. Vacating in part and remanding, the Second Circuit held that some of the photographers' claims were plausibly pleaded.

(United States Seventh Circuit) - Affirmed the dismissal of a lawsuit in which three former college football players contended that online fantasy-sports games violated their statutory right of publicity under Indiana law by using their names, pictures, and statistics without compensation. Relied on an answer to a question that had been certified to the Indiana Supreme Court.

(California Court of Appeal) - Held that a citizen group could not proceed with its claims that the City of Los Angeles engaged in a pattern and practice of illegally exempting certain development projects in Venice from permitting requirements contained in the California Coastal Act and the Venice Land Use Plan. Affirmed summary judgment for city.

(California Court of Appeal) - Plaintiff applied for disability retirement. His employer disputed his retirement and his claim of industrial causation. The Workers’ Compensation Appeals Board found that the disability was industrial, but that he was barred from receiving retirement benefits because his claim was untimely. The appeals court held that the industrial causation claim was timely and reversed the WCAB order and remanded with directions to grant Plaintiff’s claim.

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(United States DC Circuit) - Petition denied. The Environmental Protection Agency's decision not to issue financial responsibility requirements for the hardrock mining industry was permitted because the agency's interpretation of "risk" received deference and their decision not to regulate was authorized.

(United States Second Circuit) - Reinstated sports photographers' copyright infringement claims against the National Football League and the Associated Press. Seven photographers who make a living taking photos of NFL events alleged that thousands of their photos were exploited without a license and without compensating them in any way. Vacating in part and remanding, the Second Circuit held that some of the photographers' claims were plausibly pleaded.

(United States Ninth Circuit) - Held that a clothing manufacturer could not proceed with a copyright infringement lawsuit against a competitor that allegedly copied a fabric design because the copyright registration was invalid due to knowingly inaccurate paperwork. Affirmed summary judgment for the defendants.

(United States Ninth Circuit) - Affirmed the dismissal of a complaint challenging Oregon's Clean Fuels Program, which regulates the production and sale of transportation fuels based on greenhouse gas emissions. Industry trade groups filed this suit alleging that the Oregon program violates the Commerce Clause and is preempted by the Clean Air Act. Finding the allegations not plausible, the Ninth Circuit affirmed dismissal of the trade groups' complaint.

(United States Fifth Circuit) - Held that an oil company did not breach its contract with several other oil companies. The dispute arose out of a joint agreement to cooperatively develop oil prospects in Texas. Reversed the judgment below.

(United States Second Circuit) - Dismissal of a class-action suit alleging a willful violation of the Fair and Accurate Credit Transactions Act (FACTA) is affirmed because subsequent legislation clarified that receipts with credit card expiration dates do not raise a material risk of identity theft and no specific harm was alleged.

(United States DC Circuit) - Vacated and remanded. A pork farmer's suit alleging that the government unlawfully permitted funds for promoting the pork industry to be used for lobbying instead lacked constitutional standing. There was no evidence of misuse of funds that resulted in an injury in fact.

(United States Eighth Circuit) - In an action against Missouri Department of Natural Resources officials claiming denial of equal protection, tortious interference with contract, and First Amendment retaliation, partial summary judgment for defendant on the First Amendment claim and judgment pursuant to jury verdict for plaintiff on the tortious-interference claim are affirmed where: 1) plaintiff had no standing to assert the First Amendment claim; 2) defendant's motions for judgment as a matter of law could not be the basis of an appeal; 3) the district court properly refused defendant's "official duties" and "official immunity" instructions; and 4) the district court had subject matter jurisdiction over the tortious-interference claim.

(United States Seventh Circuit) - Judgment of the Tax Court that plaintiff could not deduct from its taxable income either the amount it paid to the states or the legal expenses that it had incurred in the litigation, involving the acquisition of Blue Cross Blue Shield insurance companies, is affirmed as, under the application of the "origin of the claim" doctrine, costs incurred in defending the lawsuit were capital expenditures and so could not be deducted as ordinary and necessary business expenses.

(United States Seventh Circuit) - In a dispute that arose out of the sale of a manufacturing plant, held that the district judge was correct to withhold any remedy that would transfer the value of certain promissory notes from the secured lenders to the seller. Affirmed a judgment after a bench trial.

(United States Ninth Circuit) - Affirmed. District court granted summary judgment to Defendant police department against Plaintiff’s claim of civil rights violations for seizure of firearms from residence and failure to return them.

(California Court of Appeal) - Affirmed. Plaintiffs are the parents of three girls who were killed by a speeding motorist while they crossed the street in a marked crosswalk. Plaintiff brought an action against the City of Santa Ana claiming that the crosswalk qualified as a dangerous condition on public property. The appeals court did not find a dangerous condition or any peculiar condition that would trigger an obligation by the City.

(United States DC Circuit) - Vacated and remanded. A pork farmer's suit alleging that the government unlawfully permitted funds for promoting the pork industry to be used for lobbying instead lacked constitutional standing. There was no evidence of misuse of funds that resulted in an injury in fact.

(United States Fifth Circuit) - Affirmed. A conservation and reclamation district regulating groundwater was not subject to the one person, one vote principle of the Equal Protection Clause because they are a special purpose unit of the government. Its apportionment scheme had a rational basis.

(United States Third Circuit) - Affirming a Tax Court determination that royalties paid on technology license agreements should be treated as ordinary income rather than as capital gains in the case of a pharmaceutical scientist raking it in on liquisolid technologies hoping to avoid paying a significant tax bill.

The Venezuelan military defector identified as the ringleader of the botched coup attempt in Venezuela was likely working as a "double agent" for the same man he allegedly attempted to overthrow, socialist narco-dictator Nicolás Maduro, Breitbart News has learned.