(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 DC Circuit) - Affirmed the dismissal of a nonprofit organization's lawsuit seeking President Donald Trump's income tax records. Held that no one can use a Freedom of Information Act request to demand to inspect another's tax records. The case involved a FOIA request filed by the Electronic Privacy Information Center shortly after the 2016 election.

(California Court of Appeal) - Affirmed that a school district failed to take the proper steps to enact a fee on new residential development within the district to fund the construction of school facilities. Held that the fee study did not contain the data required to properly calculate a development fee.

(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 Ninth Circuit) - Upheld federal tax penalties imposed on a company for failing to disclose its participation in a so-called listed transaction. Affirmed summary judgment against the company's tax refund claim, unpersuaded by procedural due process and other arguments.

(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) - Reversed an order disqualifying a law firm from an insurance coverage case based on a newly hired associate's conflict of interest. While the disqualification ruling was pending on appeal, the discovery associate left the 500-plus attorney firm. Based on this development, the Fourth Appellate District reversed the disqualification order and returned the case to the trial court with directions to reweigh the competing disqualification considerations in light of Kirk v. First American Title Ins. Co., 183 Cal. App. 4th 776 (2010).

(California Court of Appeal) - Held that an attorney was not entitled to a new trial after a jury found him liable to a client for intentional torts. The attorney argued that the client failed to prove causation. Disagreeing, the Fourth Appellate District concluded that claims of fraudulent concealment and intentional breach of fiduciary duty brought against an attorney are subject to the substantial-factor causation standard, not the trial-within-a-trial or but-for standard employed in cases of legal malpractice based on negligence. The panel also held that the testimony of the client alone sufficed here to support her emotional distress damages.

(California Court of Appeal) - Held that plaintiff's counsel was not liable for breaching a provision in a settlement agreement requiring him to keep the settlement confidential. Upon being sued by the other settling party for speaking with the online news media about this product liability case, the plaintiff's counsel filed a SLAPP motion. On appeal, the Fourth Appellate District held that the settlement agreement's language purporting to impose a confidentiality obligation on the attorney was unenforceable in this case.

(Supreme Court of California) - Held that a dispute over legal fees should not have been submitted to arbitration because the arbitration clause in the parties' agreement was unenforceable. A law firm recovered its outstanding fees through arbitration after it was disqualified from a case due to a conflict of interest. On review, however, the California Supreme Court held that the matter should never have been arbitrated because the law firm's failure to disclose a known conflict rendered its agreement with its client, including the arbitration clause, unenforceable as against public policy. The high court also held that the conflicts waiver the client signed was ineffective.

(California Court of Appeal) - Affirmed the denial of a motion to disqualify another party's counsel in longstanding litigation over groundwater rights. Stressed the movant's long delay in seeking disqualification, in this case where counsel allegedly had a conflict of interest.

(California Court of Appeal) - Held that a lawyer should not have been disqualified from representing a student-employee at a community college in a sexual harassment case. He did not violate California State Bar Rules of Professional Conduct concerning communications with represented parties when he contacted another student-employee seeking a witness statement. Granted writ relief.

(United States Second Circuit) - Affirming the district court's grant of summary judgment that although Apple and a group of major publishers committed an unlawful antitrust conspiracy there was no antitrust injury that resulted.

(United States Second Circuit) - Affirming the district court's grant of summary judgment that although Apple and a group of major publishers committed an unlawful antitrust conspiracy there was no antitrust injury that resulted.

(United States Ninth Circuit) - Affirming a preliminary injunction against a company whose business involved purchasing physical copies of copyrighted movie and television shows, censoring objectionable content, and then ripping digital copies of their edited versions to stream to customers because the Family Movie Act and the anti-circumvention provision of the Digital Millennium Copyright Act did not permit the defendant's activities.

(United States Ninth Circuit) - Held that an African American-owned operator of television networks sufficiently pleaded a claim that a cable television operator refused to enter into a carriage contract based on racial bias, in violation of 42 U.S.C. section 1981. Also, the section 1981 claim was not barred by the First Amendment. On interlocutory appeal, affirmed denial of a motion to dismiss.

(California Court of Appeal) - On rehearing, held that a professional model and actor was not entitled to recover his attorney fees after being awarded damages against an advertiser that used his likeness in an advertising campaign after its right to do so expired. Affirmed the trial court.

(United States Ninth Circuit) - Affirmed the dismissal of a trademark infringement lawsuit brought by a financial services company, holding that the use of its trademarks by a publishing company constituted nominative fair use.

(United States Ninth Circuit) - In an amended opinion, held that an African American-owned operator of television networks sufficiently pleaded that a cable television operator unlawfully refused to enter into a carriage contract based on racial bias, in violation of 42 U.S.C. section 1981. Affirmed denial of a motion to dismiss, on interlocutory appeal.

(California Court of Appeal) - Held that a newspaper's anti-SLAPP motion should have been granted to block a libel suit. The plaintiffs failed to make a prima-facie showing that statements regarding them in a series of articles about campaign contributions were false. Reversed in relevant part.

(United States Second Circuit) - Held that a media company was not a "consumer reporting agency" subject to the federal Fair Credit Reporting Act. A job applicant alleged that the company's subscription‐based online research platform erroneously showed that he had been previously convicted of theft. Affirmed summary judgment in favor of the media company.

(California Court of Appeal) - In a case dealing with the issue of whether California's franchise tax applies to an out-of-state corporation whose sole connection with California is a 0.2 percent ownership interest in a manager-managed California limited liability company (LLC) investment fund, the trial court's judgment is affirmed where passively holding a 0.2 percent ownership interest, with no right of control over the business affairs of the LLC, does not constitute 'doing business' in California within the meaning of Rev. & Tax. Code section 23101.

(California Court of Appeal) - In an action for breach of an indemnity agreement, the trial court's grant of summary judgment requiring defendant to pay plaintiff approximately $6.07 million pursuant to the indemnity agreement is affirmed where although the signatory did not have actual authority to execute the indemnity agreement on defendant's behalf, in these circumstances, the person's signature binds defendant pursuant to former Corporations Code section 17157(d) (now section 17703.01(d)), provided that the other party to the agreement does not have actual knowledge of the person's lack of authority to execute the agreement on behalf of defendant.

(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 Second Circuit) - Affirmed the denial of a motion to dismiss based on foreign sovereign immunity under the Foreign Sovereignty Immunity Act in a securities lawsuit filed by the shareholder of an Argentine petroleum company against the Argentine Republic which held a majority of shares in the company. In affirming the denial and rejecting the claim of sovereign immunity, the appeals court noted that the plaintiff was seeking relief for injuries caused by commercial, rather than sovereign, activity.

(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.

(California Court of Appeal) - In an arbitration action, arising from a dispute between plaintiff electricity producer and defendant utility over which party bears the cost of complying with laws to reduce greenhouse gas emissions under the Global Warming Solutions Act of 2006, the trial court's vacating of the arbitration award to PG&E is reversed where the question of contact interpretation was ripe for arbitration and plaintiff failed to show sufficient cause for postponing the arbitration process.

(California Court of Appeal) - In a lawsuit to unwind a public water agency's acquisition of all of the stock of a retail water purveyor within its territory, the trial court's order refusing to unwind the transaction is affirmed where: 1) the streamlined procedures available for validating certain acts of public agencies, Code Civ. Proc.section 860 et seq., are inapplicable; 2) substantial evidence supports the trial court's factual finding that the purveyor did not become the agency's alter ego in this case; and 3) the agency did not violate article XVI, section 17.

(California Court of Appeal) - In a class action against a Water District challenging the method used by District to calculate wastewater service 'fees or charges' between about 2012 and 2014, the trial court's judgment in favor of defendant, holding that plaintiffs failed to exhaust their administrative remedies under article XIII D of the California Constitution, is reversed where: 1) plaintiffs' class action is not barred by their failure to exhaust the administrative remedies set forth in section 6 because plaintiffs' substantive challenge involving the method used by District to calculate its wastewater service fees or charges is outside the scope of the administrative remedies; and 2) under the facts of this case, those remedies are, in any event, inadequate.

(United States Second Circuit) - Denied petitions for review of the U.S. Environmental Protection Agency's final rule related to cooling water intake structures. The petitioners in this case, a number of environmental conservation groups and industry associations, sought judicial review of an EPA rule promulgated under the Clean Water Act establishing requirements for cooling water intake structures, which are used by power plants and manufacturing facilities to extract water and dissipate waste heat. Denying the petitions, the Second Circuit concluded that the final rule was sufficiently supported by the factual record and that the EPA gave adequate notice of its rulemaking.

(California Court of Appeal) - Upheld a cleanup and abatement order issued to a utility company, which was found to be a responsible party for pollution in San Diego Bay, nearby which it operated a power plant for many years. Affirmed the denial of the company's petition for writ relief.

(United States Ninth Circuit) - Affirmed. Plaintiff filed suit against the Commissioners of the California Public Utilities commission alleging that the California Renewable Market Adjust Tariff (Re-MAT) program violated the Public Utility Regulatory Policies Act (PURPA). The district court granted summary judgment in favor of the Plaintiff, but declined to grant Plaintiff a contract with PG&E at a specified price. The Ninth Circuit held that the Re-MAT program violated the PURPA and therefore is preempted by PURPA, but the Ninth Circuit would not grant the contract because PG&E was not a party to the suit.

(United States Ninth Circuit) - Denying petitions for review challenging the Federal Motor Carrier Safety Administration's authority to issue permits for US long-haul operations to Mexico-domiciled trucking companies.

(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.

(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.

(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 Third Circuit) - In this action alleging that defendants infringed upon plaintiff's trade dress in violation of the Lanham Act and unjustly enriched themselves by copying plaintiff's business, dismissal of plaintiff's trade dress and unjust enrichment claims and subsequent award of attorneys' fees to defendants is: 1) affirmed as to the trade dress and unjust enrichment claims, where plaintiff failed to adequately explain what "dress" it sought to protect, and plaintiff did not plead with sufficient particularity in what manner defendants had been unjustly enriched; and 2) vacated and remanded as to the award of attorneys' fees, where the award of reasonable fees would have been appropriate only to the extent that this was an "exceptional" case under section 35(a) of the Lanham Act.

(United States Federal Circuit) - In a complaint alleging design-patent infringement under federal law as well as trade-dress infringement and unfair competition under federal and state law, the district court's denial of defendant's motion to stay the action pending arbitration based on the parties' agreement's arbitration provision, is affirmed where defendant's assertion that the arbitration provision covers the claims stated in the complaint is 'wholly groundless,' a standard that defendant accepts as applicable in this case.