2nd Circuit Court of Appeals

Safdieh v. Commissioner - Tax Penalty Assessment

The Second Circuit Court of Appeals ruled that the Commissioner of Internal Revenue may assess penalties for failure to report foreign business control under IRC § 6038(b) through administrative assessment, overturning a Tax Court decision. This ruling impacts how the IRS collects such penalties.

Kellogg v. Nichols - Judicial Immunity and Firearms Licensing

The Second Circuit Court of Appeals amended its opinion in Kellogg v. Nichols, affirming that state judges have absolute judicial immunity for decisions on firearms license applications. The court also held that Article III's case-or-controversy requirement bars federal claims for injunctive and declaratory relief against judges in their official capacities regarding these decisions.

Peña Garcia v. Department of Labor - Workers' Compensation

The Second Circuit Court of Appeals denied a petition for review in Peña Garcia v. Department of Labor. The court affirmed the denial of reimbursement for medical cannabis-infused edibles under the Longshore and Harbor Workers' Compensation Act, citing the Controlled Substances Act.

Mar-Can Transport vs Local 854 Pension Fund - ERISA Withdrawal Liability

The Second Circuit Court of Appeals affirmed a lower court's decision in Mar-Can Transport Co. v. Local 854 Pension Fund, ruling that Mar-Can is entitled to a $1.8 million reduction in its ERISA withdrawal liability. The court interpreted a key provision of ERISA concerning the transfer of unfunded vested benefits when employees switch union representation.

Care One LLC v NLRB - Court Opinion

The Second Circuit Court of Appeals affirmed a district court's denial of a preliminary injunction sought by Care One LLC and affiliated healthcare facilities. The facilities sought to halt NLRB proceedings, arguing the ALJ was improperly appointed and protected from removal. The court found the plaintiffs could not demonstrate irreparable harm.

US v. Cardenas - Second Circuit Court of Appeals Opinion

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

United States v. Aryeetey - Felon in Possession of Firearm

The Second Circuit Court of Appeals affirmed the conviction and sentence of Ivan Joel Aryeetey for being a felon in possession of a firearm. The court found no abuse of discretion in admitting DNA evidence and deemed the sentence substantively reasonable.

Care One LLC v NLRB - Court Opinion on Labor Practices

The Second Circuit affirmed a district court's denial of a preliminary injunction sought by Care One LLC and its affiliates. The healthcare companies challenged NLRB proceedings against them for alleged unfair labor practices, arguing the ALJ was unlawfully appointed. The court found the plaintiffs failed to demonstrate irreparable harm.

Safdieh v. Commissioner - Tax Penalties Assessment

The Second Circuit Court of Appeals reversed a Tax Court decision, holding that the Commissioner of Internal Revenue can assess penalties for failing to report foreign business control under I.R.C. § 6038(b). The court vacated the Tax Court's order granting summary judgment to the taxpayer, Joseph Safdieh, and remanded the case.

McGucken v. Shutterstock, Inc. - Copyright Infringement Appeal

The Second Circuit Court of Appeals partially affirmed and partially vacated a district court's summary judgment in McGucken v. Shutterstock, Inc. The court affirmed the dismissal of the false copyright management information claim but vacated the dismissal of copyright infringement claims, remanding for further proceedings on specific factual issues.