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Seaview Trading, LLC v. Commissioner of Internal Revenue

(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.



  • Tax Law
  • Corporation & Enterprise Law

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DuQuesne Light Holdings, Inc. v. Commissioner of Internal Revenue

(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.



  • Tax Law
  • Corporation & Enterprise Law

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In Re Irving Tanning Company

(United States First Circuit) - Affirming bankruptcy court and district court rulings that a transaction involving the debt-financed purchase of a family owned leather manufacturer was not a fraudulent conveyance and did not amount to a violation of the fiduciary duties of the company's directors because the factual determinations were not clearly erroneous and supported the court's conclusions.




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DD Hair Lounge, LLC v. State Farm General Insurance Company

(California Court of Appeal) - Affirming the dismissal of a complaint brought by a company formed by a hairdresser who attempted to take advantage of changes in the law relating to whether cancelled companies can pursue litigation rather than litigate in a forthcoming manner, creating a situation where they were technically entitled to proceed but allowing them to do so would be unfair.




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Altera Corp. v. Commissioner of Internal Revenue

(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.



  • Tax Law
  • Corporation & Enterprise Law

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Slone v. Commissioner of Internal Revenue

(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.




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Dept. of Finance v. Commission on State Mandates

(Supreme Court of California) - In an action concerning who pays for storm drains, the Court of Appeal's conclusion that the Regional Water Quality Control Board for Los Angeles's permit conditions are mandated by federal law and that storm drain systems operators are not entitled to state reimbursement under Article XIII B, section 6, subd. (a) of the California Constitution is reversed where the permit conditions are not imposed by any federal law or regulatory system.




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California Public Utilities Comm. v. Superior Court

(California Court of Appeal) - In a petition for writ of mandamus and complaint for injunctive and declaratory relief against the California Public Utilities Commission (CPUC) for failing to comply with the the Public Records Act (PRA), Government Code sections 6250-6276.48, the petition is granted where Public Utilities Code section 1759 bars the superior court from exercising jurisdiction over such a lawsuit.




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MPS Merchant Services, Inc. v. Federal Energy Regulatory Commission

(United States Ninth Circuit) - In consolidated petitions for review brought by various power companies of FERC determinations that various energy companies committed tariff violations in California during the summer of 2000, the FERC determinations are affirmed where: 1) it did not arbitrarily and capriciously, or abuse its discretion in finding that electric sellers Shell Energy North America, LP, MPS Merchant Services, Inc., and Illinova Corporation violated the Cal-ISO tariff and Market Monitoring and Information Protocol; 2) FERC's Summer Period determinations regarding APX, Inc., and BP EnergyCo. were not arbitrary, capricious, or an abuse of discretion; and 3) because FERC's remedial order is not final, the panel lacked appellate jurisdiction over it.




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California Pub. Utilities Comm'n v. Fed. Energy Reg. Comm'n

(United States Ninth Circuit) - In a petition for review brought by various entities challenging the Federal Energy Regulatory Commission (FERC)'s calculation of certain refunds arising out of the California energy crisis in 2000 and 2001, the petition is: 1) granted in part where FERC acted arbitrarily or capriciously in allocating the refund only to net buyers and not to all market participants; and 2) denied in part as to the question of whether refunds should be netted hourly or a cross the entire refund period where FERC did not act arbitrarily or capriciously in its construction of tariffs.




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Penn. Pub. Util. Commission v. Jenkins

(United States First Circuit) - In a judgment enforcement action, the district court's order approving a sale recommended by the receiver as part of wrapping of a fifteen year case stemming from a $58 million judgment is affirmed where the sale appeal is not equitably moot and the district court's orders approving the sale details was not an abuse of discretion.




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Allco Renewable Energy Ltd. v. Massachusetts Electric Company

(United States First Circuit) - Affirming the dismissal of an action by a private energy company against the utility companies because the Public Utility Regulatory Policies Act does not provide a private right of action against utility companies and affirming the denial of a motion for additional relief against various Massachusetts Department of Public Utilities officials because the court did not abuse its discretion in doing so.




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New York State Department of Environmental Conservation v. Federal Energy Regulatory Commission

(United States Second Circuit) - Denying a petition for review by the New York State Department of Environmental Conservation seeking to vacate two orders of the Federal Energy Regulatory Commission authorizing a company to construct a natural gas pipeline in New York and determining that the Department waived its authority to provide a water quality certification for the pipeline project under Section 401 of the Clean Water Act.




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Wilson v. Southern California Edison Company

(California Court of Appeal) - Reversing the judgment and remanding the case of a woman whose home had a distressing electric charge, particularly in the shower, as the result of a power plant next door because the trial court erred in admitting irrelevant evidence relating to stray voltage incidents involving prior owners and tenants and that the admission of that evidence was prejudicial.




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World Business Academy v. California State Lands Commission

(California Court of Appeal) - Affirming the denial of an administrative writ and declaratory relief in the case of a Pacific Gas and Electric Company lease extension on two long term leases on land used for water intake and discharge for a nuclear power plant because the lease replacement was subject to the existing facilities categorical exemption to the California Environmental Quality Act's environmental impact report requirement and the unusual circumstances exception did not apply.




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Coalition for Competitive Electricity v. Zibelman

(United States Second Circuit) - Held that a group of electrical power generators and related trade groups could not proceed with their lawsuit challenging the constitutionality of the New York Public Service Commission's Zero Emissions Credit program, which subsidizes qualifying nuclear power plants by creating state‐issued clean-energy credits. Affirmed a dismissal of the lawsuit for failure to state a claim.




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Californians for Renewable Energy v. California Public Utilities Commission

(United States Ninth Circuit) - Addressed small-scale solar energy producers' claims that the California Public Utilities Commission's programs do not comply with federal requirements. Affirmed in part and reversed in part.




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City of Hesperia v. Lake Arrowhead Comm. Serv. Dist

(California Court of Appeal) - Affirmed. Plaintiff sued to prevent Defendant from violating city zoning laws to construct a solar energy project. Defendant claimed an exemption under Gov. Code, section 53091 and 53096. Court found that exemption does not apply and that there was no finding that no feasible alternative was available.




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Rivera v. Int'l Trade Commission

(United States Federal Circuit) - In an appeal from a divided decision by the International Trade Commission, finding no violation of Section 337 of the Tariff Act of 1930, 19 U.S.C. section 1337, based on the Commission's holding of invalidity of certain asserted claims of appellant's patent that describes single-brew coffee machines, the Commission's decision is affirmed where substantial evidence supports the Commission's holding that all asserted claims are invalid for lack of written description.




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Cisco Systems, Inc. v. Int'l Trade Comm.

(United States Federal Circuit) - In a patent action, the International Trade Commission's limited exclusion order for the import of certain network devices by Artista Networks, Inc., for infringing 3 patents belonging to Cisco Systems while finding no infringement on 2 other patents, is affirmed where the Commission's findings were supported by substantial evidence.




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Capella Sales and Services Ltd. v. US Aluminum Extrusions Fair Trade Committee

(United States Federal Circuit) - Affirming the US Court of International Trade's dismissal of two separate complaints challenging the countervailing duties on imported goods charged to an importer of aluminum extrusions from China because, regardless of the difference in rates between this importer's charge and a subsequent litigation into a similar matter, the importer was not a party to the other action, and they had failed to state a claim upon which relief could be granted and could not claim the benefit of the rate awarded in separate litigation.




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Changzhou Trina Solar Energy Co., Ltd. v. US International Trade Commission

(United States Federal Circuit) - Affirming the US Court of International Trade's decision sustaining the International Trade Commission's finding that Chinese imports of crystalline silicon photovoltaic cells and modules were being dumped on the US market, damaging domestic industry, because these determinations were supported by substantial evidence on the record.




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Quanta Computer Inc. v. Japan Communications Inc.

(California Court of Appeal) - Affirming that the trial court did not abuse its discretion in dismissing a suit between Taiwanese and Japanese companies whose contract had nothing at all to do with California, but still named it as the forum for the resolution of disputes, because it was not an abuse of discretion when the court determined that suitable alternative forums exist and California had no interest in the suit.




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Bell Supply Company, LLC v. US

(United States Federal Circuit) - Vacating a decision by the US Court of International Trade affirming a US Department of Commerce determination that certain imported oil country tubular goods (OCTG) fabricated as unfinished OCTG in China and finished in other countries were not subject to anti-dumping and countervailing duty orders covering OCTG imported from China because the Trade Court improperly proscribed the use of the substantial transformation analysis to determine the country of origin.




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Animal Science Products, Inc. v. Hebei Welcome Pharmaceutical Co.

(United States Supreme Court) - Vacating and remanding the Second Circuit's support of a motion to dismiss a complaint relating to allegations that Chinese sellers of Vitamin C were engaged in price and quantity fixing of exports to the US because although the Ministry of Commerce of the People's Republic of China averred that the alleged price fixing scheme was actually a pricing regime mandated by the Chinese Government the court was not bound to accord conclusive effect to the foreign government's statements. No law or regulation had been cited and a foreign nation's laws must be proven as facts.




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GATEWAY INC. v. COMPANION PRODS.

(United States Eighth Circuit) - Defendant's product infringed plaintiff-Gateway's black and white cow and spots trademark where the spots have acquired distinctiveness through secondary meaning, is not functional, and is entitled to protection.




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CREATIVE COMPUTING v. GETLOADED.COM

(United States Ninth Circuit) - In a suit involving trade dress and copyright infringement claims, judgment for plaintiff is affirmed where defendant violated the federal Computer Fraud and Abuse Act while operating its website.




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ParkerVision, Inc. v. Qualcomm Inc.

(United States Federal Circuit) - Affirmed that some, but not all, claims in a telecommunications patent were unpatentable as obvious. Finding no error, the Federal Circuit affirmed the determinations made in an review.




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Chanko v. Am. Broadcasting Companies

(Court of Appeals of New York) - In an injury and tort action, brought against defendants ABC News, a hospital, and attending physician for the nonconsensual filming and subsequent broadcast of decedent's treatment and death at the hospital, the Appellative Division's order is modified and affirmed where: 1) the broadcasting of the footage as part of a documentary series about medical trauma was not so extreme and outrageous as to support an intentional infliction of emotional distress claim; but 2) plaintiffs have stated a cause of action against the hospital and treating physician for breach of physician-patient confidentiality.




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Newcomb v. Middle County Central School District

(Court of Appeals of New York) - In a civil action, arising from an auto accident allegedly caused by defendant school district's sign distracting and obstructing passing drivers on a roadway, the trial court's conclusion that plaintiff should not be permitted to serve late notice of a claim is reversed where the trial court abused its discretion in determining that defendant would be substantially prejudiced without any record evidence to support that determination.




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Port of Corpus Christi Auth. v. Sherwin Alumina Company

(United States Fifth Circuit) - Affirmed. The bankruptcy court's rejection of a Texas Port Authority's claims of sovereign immunity and fraud in their gambit to invalidate a bankruptcy sale that extinguished an easement they held was affirmed because there was no Eleventh Amendment violation or basis to claim fraud.




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Common Cause Indiana v. Lawson

(United States Seventh Circuit) - Affirmed. Injunctions against the state preventing it from implementing a plan to purge voter rolls based on third party information rather than directly contacting voters was affirmed because plaintiff organizations established standing and the decision was not an abuse of discretion.




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Mission Bay Alliance v. Office of Community Investment and Infrastructure

(California Court of Appeal) - In an appeal from the trial court's denial of two consolidated petitions to set aside the certification of the environmental impact report and related permits for the construction of an arena to house the Golden State Warriors basketball team, as well as other events, and the construction of adjacent facilities, in the Mission Bay South redevelopment plan area of San Francisco, the trial court's judgment is affirmed where there is no merit to plaintiffs' objections to the sufficiency of the city's environmental analysis and its approval of the proposed project.




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Riddell Inc. v. Ace American Insurance Company

(California Court of Appeal) - In a case involving helmets worn by professional football players the manufacturers of the helmets were being sued by multiple parties, so the manufacturer sued their insurers for indemnity. The insurers wanted to continue in extended discovery and demanded logs of documents withheld during prior discovery, but the court held that a stay of discover is appropriate, while the manufacturer must also provide privilege logs, reversing the trial court's decision as to the stay and affirming its order as to the privilege logs.




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Los Angeles Lakers Inc. v. Federal Insurance Company

(United States Ninth Circuit) - Affirming the district court dismissal of an action brought under diversity jurisdiction by the LA Lakers against an insurer when it denied coverage and declined to defend them in a lawsuit alleging violations of the Telephone Consumer Protection Act because the court agreed that the lawsuit was an invasion of privacy suit that was specifically excluded from coverage.




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Tripplett v. Workers' Compensation Appeals Bd.

(California Court of Appeal) - Affirmed the denial of a former professional football player's claim for workers' compensation benefits as former defensive tackle, Larry Tripplett, sought workers' compensation for cumulative injuries he suffered during his playing career. He argued that he was eligible for benefits in California, but the Fourth Appellate District disagreed, finding that he was ineligible because he was outside the state when he signed his employment contract with the Indianapolis Colts.




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Anselmo v. Grossmont-Cuyamaca Community College District

(California Court of Appeal) - Reversed the dismissal of a suit filed by a student athlete volleyball player against a community college after she was injured during a tournament game when she dove into the sand and her knee struck a rock. The community college argued that it was protected by an immunity covering field trips and excursions, as set forth in section 55220 of title 5 of the California Code of Regulations. Rejecting this argument, the Fourth Appellate District held that this provision did not apply to an injury suffered by a member of a visiting team during an intercollegiate athletic event. The panel therefore reversed an order granting a demurrer and remanded.




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City of L.A. v. AECOM Servs., Inc.

(United States Ninth Circuit) - In third-party claims brought by the City of Los Angeles for breach of contract and contribution against contractors that allegedly breached their contractual duty to perform services in compliance with federal disability regulations in the design and construction of a bus facility, the district court's dismissal of the City's claims is reversed where: 1) Title II of the Americans with Disabilities Act and section 504 of the Rehabilitation Act did not preempt the City's state-law claims because the ADA expressly disavows preemptive federal occupation of the disability-rights field; and 2) conflict preemption also did not preclude the City's claims.




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Prather v. Sprint Communications, Inc.

(United States Ninth Circuit) - In a False Claims Act suit brought the U.S. Government against Sprint Communications, the district court's order denying appellant's Fed. R. Civ. P. 24(a)(2) motion to intervene as of right is affirmed where: 1) although his appeal is not moot, he did not have a significantly protectable interest in the government's False Claims Act suit; and 2) his prior filing of a related, but jurisdictionally barred, qui tam action did not entitle him to any award under the False Claims Act.




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Russell City Energy Company, LLC v. City of Hayward

(California Court of Appeal) - Reversing an order sustaining a city's demurrer without leave to amend and dismissing a complaint to the extent that the order denied the plaintiff leave to amend in an action relating to an agreement between an energy company and a city whose terms may have violated the California Constitution because a quasi-contractual restitution claim would be permitted even if the Payments Clause at issue is unconstitutional.




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http://caselaw.findlaw.com/ca-court-of-appeal/1872588.html

(California Court of Appeal) - Reversing the trial court's denial of a writ petition and declaratory and injunctive relief in the case of a city project because the trial court's dismantling of agreements entered into by an earlier administration and agency unconstitutionally impaired a private developer's contractual rights.




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Federal Insurance Company v. USA

(United States Second Circuit) - Denying the petition for mandamus by an insurer that had paid millions on an Employee Theft Insurance policy when the insured company was found to have engaged in corrupt activities such as obtaining bribes and kickbacks from subcontractors to a government contract it held because, even if they had overcome various procedural obstacles, the company's criminal conduct and, by extension, that of the insurer, precluded them from obtaining restitution from an implicated employee, but vacating and remanding an order dismissing the insurer's petition in the employee's forfeiture proceeding because the district court failed to determine whether the company's unclean hands kept it from an equitable remedy.




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Agility Logistics Services Company KSC v. Mattis

(United States Federal Circuit) - Affirming the decision by the Armed Services Board of Contract Appeals dismissing for lack of jurisdiction because the Contract Disputes Act did not provide jurisdiction in a case involving a contract with the Army to establish and operate supply chain during Iraq's reconstruction and that the Board lacked jurisdiction under its charter and partially dismissing because the decision was not made pursuant under the CDA, so the court lacked jurisdiction to review.




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US v. L-3 Communications EOTech, Inc.

(United States Second Circuit) - Held that a former qui tam relator was not entitled to share in the government's recovery against a company under the False Claims Act in light of his prior voluntary dismissal of his qui tam action.




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San Diego Unified Port District v. California Coastal Commission (Sunroad Marina Partners, LP)

(California Court of Appeal) - Held that the California Coastal Commission did not act contrary to law in refusing to certify the San Diego Unified Port District's proposed master plan amendment authorizing a hotel development project, in a reversal of the trial court.




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JMS Air Conditioning and Appliance, Inc. v. Santa Monica Community College District

(California Court of Appeal) - Upheld an administrative decision by the Santa Monica Community College District to allow a contractor to replace one subcontractor with another subcontractor on a construction project. Affirmed the denial of the plaintiff subcontractor's writ petition.




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Venice Coalition to Preserve Unique Community Character v. City of Los Angeles

(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.




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Aspic Engineering and Construction Co. v. ECC Centcom Constructors, LLC

(United States Ninth Circuit) - Held that an arbitrator made an "irrational" decision in a contract dispute between two government contractors. Affirmed the district court's vacatur of the arbitration award, in this case involving contracts to construct buildings and facilities in Afghanistan.




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Trustees of the Suburban Teamsters v. The E Company

(United States Seventh Circuit) - Held that a construction business that ceased operations and cut off its pension contributions was subject to withdrawal liability under ERISA's Multiemployer Pension Plan Amendments. Affirmed summary judgment in favor of a labor union pension fund.




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South of Market Community Action Network v. City and County of San Francisco

(California Court of Appeal) - Held that citizen groups could not proceed with their challenge to the environmental review conducted for a proposed mixed-use development project in downtown San Francisco. Affirmed the denial of writ relief.