2ND-CIRCUIT

Safdieh v. Commissioner - Tax Penalty Assessment

The Second Circuit Court of Appeals ruled that the Commissioner of Internal Revenue may assess penalties for failing to report foreign business control under I.R.C. § 6038(b) through administrative assessment, vacating a Tax Court order. The court remanded the case for further proceedings.

US v. Jimenez - 105 Months Prison for Ammunition Possession

The Second Circuit affirmed a district court's sentence of 105 months imprisonment and three years of supervised release for William Jimenez, who pleaded guilty to possessing ammunition after a felony conviction. The court upheld special conditions of supervised release, including electronic device searches and mandatory mental health counseling.

SBK ART LLC v. Akin Gump - Discovery for Foreign Litigation

The Second Circuit Court of Appeals affirmed a district court's order granting SBK ART LLC's petition for discovery in aid of foreign litigation under 28 U.S.C. §1782. The court disagreed with Akin Gump's argument that discovery should be denied if not discoverable from the foreign client.

Pinilla Perez v. Bondi - Immigration Law

The Second Circuit Court of Appeals granted a petition challenging the Board of Immigration Appeals' denial of a motion to reopen removal proceedings. The court found the BIA provided insufficient reasons for denying equitable tolling of the 90-day filing deadline.

Reidy Contracting Group LLC v. Mt. Hawley Insurance Company - Insurance Coverage Dispute

The Second Circuit affirmed a district court's decision holding that Reidy Contracting Group LLC was an additional insured under Mt. Hawley Insurance Company's policy. The court found that the Employers Liability Exclusion was ambiguous and must be construed against Mt. Hawley.

McGucken v. Shutterstock, Inc. - Copyright Infringement Appeal

The Second Circuit Court of Appeals partially affirmed and partially vacated a district court's ruling in McGucken v. Shutterstock, Inc. The court affirmed the dismissal of claims regarding false copyright management information but vacated the dismissal of copyright infringement claims, remanding for further proceedings on DMCA safe harbor issues.

United States v. Woods - Competency and Hospitalization

The Second Circuit affirmed a district court's order extending a defendant's hospitalization beyond the initial four-month period while the government decided on civil commitment. The court clarified the application of 18 U.S.C. § 4241(d)(2)(B) regarding extended hospitalization for defendants found incompetent to stand trial.

Duke v. Luxottica - ERISA Retirement Plan Class Action

The Second Circuit Court of Appeals ruled on a class action lawsuit against Luxottica regarding its retirement plan. The court held that a former employee has standing to seek plan reformation but not monetary payments to the plan, and that the effective vindication doctrine precludes mandatory arbitration of claims on behalf of the plan.

Broadcast Music v. North American Concert Promoters - Antitrust

The Second Circuit vacated a district court's decision in Broadcast Music, Inc. v. North American Concert Promoters Association, finding the imposed licensing rates and revenue base definition unreasonable. The court remanded the case for further proceedings, impacting how music licensing fees are determined for concert promoters.

B.B. v. Hochul - Child Welfare Certification Rights

The Second Circuit Court of Appeals ruled that fourteen children have standing to sue New York over its child welfare certification scheme, which denied relatives certification due to criminal history or child abuse reports. The court reversed in part and affirmed in part, remanding the case for further proceedings.