2nd Circuit Court of Appeals

US v Jimenez - 105 Months Prison for Felony Ammo Possession

The Second Circuit Court of Appeals affirmed a district court's judgment sentencing William Jimenez to 105 months imprisonment for felony ammunition possession. The court upheld the imposition of special conditions of supervised release, including electronic device searches and mandatory mental health counseling.

Safdieh v. Commissioner - Tax Court Summary Judgment Appeal

The Second Circuit Court of Appeals reversed a Tax Court decision, holding that the Commissioner of Internal Revenue can assess penalties for failure to report control of foreign businesses. The court vacated the Tax Court's summary judgment for the taxpayer, Joseph Safdieh, and remanded the case for further proceedings.

Miller v. Lamanna - Appeal of Dismissal

The Second Circuit vacated a district court's dismissal of a former corrections officer's discrimination and retaliation claims. The appellate court found the district court erred by converting a summary judgment motion into a Rule 12(b)(6) dismissal, considering only the complaint's allegations. The case is remanded for further proceedings.

Peña Garcia v. Director, Office of Workers' Compensation Programs - Workers' Comp

The U.S. Court of Appeals for the Second Circuit denied a petition for review, upholding a Department of Labor decision that denied reimbursement for medical cannabis edibles under the Longshore and Harbor Workers' Compensation Act. The court cited the Controlled Substances Act's classification of marijuana as a Schedule I substance.

Mar-Can Transport v. Local 854 Pension Fund - ERISA Withdrawal Liability

The Second Circuit affirmed a district court's decision, reducing Mar-Can Transportation Company's ERISA withdrawal liability by $1.8 million. The court interpreted a key ERISA provision regarding the transfer of unfunded vested benefits when employees switch unions, impacting how pension funds calculate withdrawal obligations.

US v. Cardenas - Cocaine Import Conspiracy Conviction Vacated

The U.S. Court of Appeals for the Second Circuit vacated the conviction of Jey James Roldan Cardenas for conspiracy to import cocaine. The court found that the district court erred in excluding evidence relevant to Cardenas's defense of lacking criminal intent, remanding the case for further proceedings.

Bugliotti v. Argentina - Bondholders Sue for Defaulted Sovereign Bond Payments

The Second Circuit Court of Appeals partially affirmed and partially vacated a district court's dismissal of a case where bondholders sued the Republic of Argentina for defaulted sovereign bond payments. The court found that some of the bondholders' claims are timely under New York law and that they now have the authority under Argentine law to sue.

Mar-Can Transport v. Local 854 Pension Fund - ERISA Withdrawal Liability

The Second Circuit affirmed a District Court ruling, directing the Local 854 Pension Fund to reduce Mar-Can Transportation Company's withdrawal liability by $1.8 million. The decision interprets an ambiguous ERISA provision regarding the transfer of unfunded vested benefits when employees switch unions.

B.B. v. Hochul - Children's Due Process Rights in Foster Care

The Second Circuit Court of Appeals reversed in part and affirmed in part a district court's decision in B.B. v. Hochul, finding that plaintiffs (children removed from parents) have standing to sue over New York's certification scheme for relative foster parents. The court remanded for further proceedings, noting some claims were moot.

Safdieh v. Commissioner - Tax Court Summary Judgment Granted

The Second Circuit Court of Appeals vacated a Tax Court order that had granted summary judgment to Joseph Safdieh, ruling that the Commissioner of Internal Revenue may assess penalties for failing to report control of a foreign business. The court remanded the case for further proceedings.