United States

State v. Gutierrez - New Mexico Court of Appeals Opinion

The New Mexico Court of Appeals vacated a district court's dismissal with prejudice of a criminal case against Isaiah Angel Anthony Gutierrez. The appellate court ruled that once a prosecutor files a 'nolle prosequi,' the district court loses jurisdiction, unless the filing is a clear sham.

Heather Gudex v. Franklin Collection Service, Inc. - Supreme Court Opinion

The Wisconsin Supreme Court has released its opinion in Heather Gudex v. Franklin Collection Service, Inc. The case, identified by docket number 2022AP001728, addresses issues related to debt collection practices. The published opinion is the final version and will appear in the official reports.

SEC Adopts New Insider Reporting Rules for Foreign Private Issuers

The SEC has adopted new rules implementing the Holding Foreign Insiders Accountable Act. These rules impose new insider reporting disclosure obligations on directors and officers of foreign private issuers. The changes were adopted on February 27, 2026.

Buchalter Law Firm Profile and Practice Areas

This document provides a profile for the Buchalter law firm, detailing its practice areas, locations, and contact information. It also lists recent publications and events relevant to various legal and regulatory topics.

Foley & Lardner LLP Law Firm Profile

Foley & Lardner LLP has updated its profile on JD Supra, detailing its extensive practice areas and locations. The profile includes information on over 1,000 attorneys and links to various publications and insights from the firm.

AI Patent Eligibility: UK, EPO, and U.S. Divergence

A UK Supreme Court decision has altered the standard for patent eligibility of AI inventions, bringing it closer to EPO practice but maintaining a divergence from U.S. standards. This change impacts how AI-related inventions are assessed for patentability across these jurisdictions.

Supreme Court Annuls Trump Tariffs, Aiding Art Markets

The Supreme Court of the United States has invalidated Trump Administration tariffs enacted under IEEPA in Learning Resources, Inc. v. Trump. The ruling restores traditional tariff exemptions for art and cultural property and may allow businesses to seek refunds for previously paid tariffs.

IRS Guidance on Foreign Entity Material Assistance for Clean Energy Tax Credits

The IRS issued Notice 2026-15 providing interim guidance on determining material assistance from prohibited foreign entities for clean energy tax credits. The notice outlines rules for the Material Assistance Cost Ratio (MACR) and includes a request for comments.

Federal Circuit Allows IEEPA Tariff Refund Litigation to Resume

The U.S. Court of Appeals for the Federal Circuit denied the government's request for a stay, allowing litigation seeking refunds of tariffs imposed under IEEPA to resume. The decision remands the case to the Court of International Trade, where over 2,000 similar cases are pending.

Oil & Gas M&A Activity Influenced by Market Volatility

This article discusses how macroeconomic turbulence and volatile commodity markets influenced oil and gas M&A activity in 2025. It notes a shift towards opportunistic transactions and the increasing role of private equity and activist investors, with AI demand also driving deal activity.