2nd Circuit Court of Appeals

Safdieh v. Commissioner - Tax Court Judgment Appeal

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

Mar-Can Transp. Co. v. Pension Fund - ERISA Withdrawal Liability

The Second Circuit affirmed a district court's judgment in Mar-Can Transp. Co. v. Pension Fund, reducing Mar-Can's ERISA withdrawal liability by $1.8 million. The court interpreted a key ERISA provision regarding the calculation of withdrawal liability when employees switch unions and pension plans.

Lanesborough v. Nextres - Arbitration Award Appeal Decision

The Second Circuit Court of Appeals ruled on an appeal concerning an arbitration award between Lanesborough 2000, LLC and Nextres, LLC. The court affirmed the partial confirmation of the award and the award of prejudgment interest but vacated the injunction of a state-court foreclosure action, remanding for further consideration.

Care One LLC v. NLRB - Court Opinion on Unfair Labor Practice Proceedings

The Second Circuit Court of Appeals affirmed a district court's denial of a preliminary injunction sought by Care One LLC and its affiliates. The healthcare facilities appealed the denial of their motion to halt NLRB proceedings for alleged unfair labor practices, citing issues with the NLRB's quorum and ALJ appointment. The court found the plaintiffs could not demonstrate irreparable harm.

United States v. Aryeetey - Felon in Possession of Firearm Appeal

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 Aryeetey's arguments regarding DNA evidence disclosure and sentence reasonableness to be unpersuasive.

U.S. v. Cardenas - Conspiracy to Import Cocaine

The Second Circuit Court of Appeals 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 state of mind, potentially impacting his defense.

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

The Second Circuit Court of Appeals ruled that plaintiffs, children removed from their parents, have standing to challenge New York's certification scheme for foster care and adoption. The court reversed in part and affirmed in part the district court's dismissal, remanding for further proceedings.

Broadcast Music, Inc. v. North American Concert Promoters Association - Antitrust

The Second Circuit vacated a district court's decision regarding music licensing fees between Broadcast Music, Inc. (BMI) and the North American Concert Promoters Association (NACPA). The court found the imposed rates and expanded revenue base to be unreasonable, remanding the case for further proceedings.

SBK ART LLC v. Akin Gump Strauss Hauer & Feld LLP - Discovery for Foreign Litigation

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

McGucken v Shutterstock Inc. - Copyright Infringement Appeal

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