(United States First Circuit) - Held that the exercise of specific personal jurisdiction over a German company in a trademark infringement action did not violate due process. The German company, which operated an English-language website, argued that it lacked the requisite minimum contacts with the United States. Disagreeing, the First Circuit affirmed the district court's ruling that the exercise of personal jurisdiction was constitutional.

(United States Seventh Circuit) - Affirmed that a corporation was in contempt of a consent judgment because its outside counsel failed to respond to a motion alleging a violation of the judgment and to appear at a hearing on the motion, in a trademark infringement case.

(United States Ninth Circuit) - Revived a textile company's copyright infringement claims accusing certain competitors of illegally copying its floral lace designs. Reversed dismissals.

(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 Third Circuit) - Conviction and sentencing of defendant for principally violating the International Emergency Economic Powers Act (IEEPA), 18 U.S.C. section 371, for marketing a software program to Iranian actors and forming agreements with Iranian entities to provide technology to facilitate the construction of multiple chemical plants, are upheld where: 1) district court properly held that IEEPA does not violate the nondelegation doctrine; and 2) defendant's actions that occurred more than five years prior to the indictment were part of a continuing course of conduct that extended into the limitations period and contributed to the charged conspiracy, such that they were not barred by the statute of limitations.

(United States Seventh Circuit) - Held that a company did not violate a nondisclosure agreement by including particular information in a patent application for a 3D printing process. Affirmed summary judgment against a breach-of-contract claim brought by the other party to the nondisclosure agreement, a distributor of specialty polymers.

(California Court of Appeal) - Affirmed. Plaintiff filed suit against Defendant for injuries sustained in an automobile accident. Plaintiff contended that Defendant was strictly liable for an alleged automobile defect that caused injury. The trial court granted summary judgment to Defendant stating that Plaintiff had failed to establish Defendant acquired successor liability for the alleged defect.

(California Court of Appeal) - Affirmed. Plaintiffs brought a wrongful death action on behalf of their 13-year-old son who was struck and killed by a school bus. The jury found that Plaintiff’s son was 80 percent responsible for the accident and awarded $250,000 in damages. The trial court denied a motion for a new trial. The appeals court held that Plaintiffs had not made a cognizable argument as to why the trial court abused its discretion in denying the motion and found no merit in Plaintiff’s claims. Affirmed judgment.

(United States DC Circuit) - Held that a Switzerland-based financial firm could proceed with a tax refund claim. The firm sought a $38 million refund under a U.S.-Swiss treaty that deals with the tax on dividends paid by U.S. corporations and received by foreign shareholders. Reversed the district court's ruling that the refund claim raised a nonjusticiable political question.

(United States Supreme Court) - Held that an international organization did not have as much immunity from lawsuits as it contended it did. The U.S.-headquartered organization was being sued in connection with its financing of a development project in India that allegedly created damaging pollution. The U.S. Supreme Court concluded that the organization's immunity was the same as foreign governments enjoy today under the Foreign Sovereign Immunities Act, in a 7-1 decision interpreting the International Organizations Immunities Act. Chief Justice Roberts delivered the Court's opinion. Justice Kavanaugh took no part in the decision.

(United States First Circuit) - In this shareholder derivate suit, plaintiff Sarnacki asserts Nevada state-law claim against Smith & Wesson's officers and directors, including breach of fiduciary duties, wastes of corporate assets, and unjust enrichment. In reaction to earlier and parallel cases, Smith & Wesson's Board formed a Special Litigation Committee (SLC) to investigate and determine the viability of any of these claims and to make a recommendation to the Board whether to pursue any of these claims. The SLC recommended against filing any claims. The district court granted defendant's motion for summary dismissal on the basis of the SLC recommendation, and after limited discovery. The judgment is affirmed, where: 1) the Board has met its burden as to proving the independence of the SLC; 2) the SLC's investigation was reasonable and in good faith; and 3) the district court's decision to limit discovery was not an abuse of the court's discretion, as it was adequate to aid its review.

(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 Fifth Circuit) - Addressed insurance coverage issues in a securities fraud case. Held that the district court abused its discretion in approving a settlement agreement and so-called bar orders. Vacated and remanded for further proceedings, in this case involving a financial firm's massive Ponzi scheme.

(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 DC Circuit) - Held that a Switzerland-based financial firm could proceed with a tax refund claim. The firm sought a $38 million refund under a U.S.-Swiss treaty that deals with the tax on dividends paid by U.S. corporations and received by foreign shareholders. Reversed the district court's ruling that the refund claim raised a nonjusticiable political question.

(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 Fifth Circuit) - Held that an organization lacked standing to bring a facial challenge to an Internal Revenue Service test for determining certain tax liabilities. The conservative issue-advocacy organization contended that the test was unconstitutionally vague.

(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.

(United States Ninth Circuit) - Reversing the district court's denial of a writ of habeas corpus as to the guilt phase claims relating to first degree murder, vacating the convictions and remanding because if counsel had performed effectively by investigating and presenting evidence of the defendant's diminished mental capacity defense based on mental impairment there was a reasonable probability at least one juror would have had a reasonable doubt about his ability to form the requisite mental state for first degree murder.

(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. Plaintiff sued former employee alleging several business torts including unfair competition and trespass to chattel. Appeals court held that trespass to chattel in business does not establish that the party engaged in an unlawful business practice under California’s Unfair Competition Law. Affirmed in favor of Defendant.

(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.

(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.

(United States Third Circuit) - Affirming the dismissal of an in rem suit filed against a ship for cargo damage sustained in transit because liability for the damage was covered by the carrier's bill of lading, which included a forum selection clause requiring suit be brought in South Korea because although South Korean courts would not allow an in rem suit, the plaintiff could have brought an in personam suit and chose not to do so for strategic reasons and the foreign forum selection clause did not violate the Carriage of Goods by Sea Act.

(United States Ninth Circuit) - Revived a RICO lawsuit brought by importers of garlic who alleged that rival importers had conspired to harm their businesses. Reversed a dismissal in relevant part and remanded.

(United States Second Circuit) - Affirmed. The application of the Commodity Exchange Act to alleged misconduct in trading of crude oil extracted from Europe’s North Sea is impermissibly extraterritorial.

(United States Seventh Circuit) - Held that a company did not violate a nondisclosure agreement by including particular information in a patent application for a 3D printing process. Affirmed summary judgment against a breach-of-contract claim brought by the other party to the nondisclosure agreement, a distributor of specialty polymers.

(United States Fourth Circuit) - Affirming the remand of a case involving a dispute between a government contractor and its subcontractor because the party seeking to remove to federal court filed an untimely notice to remove and had waived its right to remove by engaging in substantive defensive action in state court prior to filing a notice of removal by filing counterclaims in state court.

(United States Second Circuit) - Held that the U.S. government could not constitutionally deny funding to fight HIV/AIDS abroad based on a foreign organization's failure to adopt a policy explicitly opposing prostitution and sex trafficking. Affirmed the issuance of a permanent injunction on First Amendment grounds. The government had been interpreting a related 2013 Supreme Court decision narrowly.

(California Court of Appeal) - Revived a labor union's claim that a municipality violated a law concerning contract bidding when it hired a new private company to operate its municipal bus system. Reversed a dismissal and remanded, in this case involving a statutory bidding preference tied to labor rights.

(United States Ninth Circuit) - In a copyright dispute arising out of photographs posted online on defendant's social media website, the district court's summary judgment that defendant was entitled protected by the safe harbor of the Digital Millennium Copyright Act is reversed where: 1) the safe harbor set forth in 17 U.S.C. section 512(c) would apply if the photographs were posted at the direction of users; 2) defendant posted the photographs after a team of volunteer moderators, led by an employee of the defendant, reviewed and approved them; 3) the common law of agency applied to the defendant's safe harbor defense; and 4) there were genuine factual disputes regarding whether the moderators were the defendant's agents.

(United States Ninth Circuit) - Revived a textile company's copyright infringement claims accusing certain competitors of illegally copying its floral lace designs. Reversed dismissals.

(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 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.

(California Court of Appeal) - Reversed. Defendant was convicted in 1995 of shoplifting $18 worth of beer. In 2014, Proposition 47 was passed that allowed prior felony charges to be re-characterized as misdemeanors, Defendant filed a petition to make that request. The trial court denied the petition. The appeals court reversed stating that the trial court incorrectly interpreted the statute.

(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.

(United States Ninth Circuit) - In a copyright dispute arising out of photographs posted online on defendant's social media website, the district court's summary judgment that defendant was entitled protected by the safe harbor of the Digital Millennium Copyright Act is reversed where: 1) the safe harbor set forth in 17 U.S.C. section 512(c) would apply if the photographs were posted at the direction of users; 2) defendant posted the photographs after a team of volunteer moderators, led by an employee of the defendant, reviewed and approved them; 3) the common law of agency applied to the defendant's safe harbor defense; and 4) there were genuine factual disputes regarding whether the moderators were the defendant's agents.

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