2nd Circuit Court of Appeals

Safdieh v. Commissioner - Tax Court Summary Judgment Vacated

The Second Circuit Court of Appeals vacated a Tax Court order that granted summary judgment to Joseph Safdieh, ruling that the Commissioner of Internal Revenue may assess penalties under I.R.C. § 6038(b) for failing to report foreign business control. The court remanded the case for further proceedings.

NLRB v. Universal Smart Contracts, LLC - Enforcement of Subpoenas

The Second Circuit affirmed in part and dismissed in part a district court order enforcing National Labor Relations Board (NLRB) administrative subpoenas against Universal Smart Contracts, LLC, and related parties. The court found jurisdiction and venue proper but lacked jurisdiction to review the award of attorneys' fees due to a late appeal.

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 for use in foreign litigation. The court disagreed with Akin Gump Strauss Hauer & Feld LLP's argument that discovery should be denied if not discoverable from the foreign client.

Appeals Court Rules on Defendant's Trial Competency

The Second Circuit Court of Appeals affirmed a district court's order extending a defendant's hospitalization beyond the initial four-month period while the government determined whether to seek civil commitment. The ruling clarifies the application of statutes governing competency to stand trial.

Second Circuit Rules on Insurance Contract Case

The Second Circuit affirmed a district court ruling that Reidy Contracting Group was an additional insured under Mt. Hawley Insurance Company's policy. The court held that the Employers Liability Exclusion was ambiguous and must be construed against Mt. Hawley, requiring coverage for injuries sustained by workers at a construction site.

Mar-Can Transport Co. v. 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 withdrawal liability under ERISA. The court interpreted a key provision regarding the transfer of unfunded vested benefits when employees switch unions.

Court Rules on Noncitizen Removal Proceedings Deadline

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 remanded the case, finding the BIA provided insufficient reasons for denying equitable tolling of the 90-day deadline for filing such motions.

US v. Cardenas - Court of Appeals Decision on Cocaine Importation Conspiracy

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 Roldan's defense of lacking criminal intent, remanding the case for further proceedings.

United States v. Jimenez - Appeal of Sentencing Conditions

The U.S. Court of Appeals for the Second Circuit affirmed a district court's sentencing decision for William Jimenez. The court found that the special conditions of supervised release, including electronic device searches and mental health counseling, were adequately supported and that Jimenez's appeal waiver barred his challenge to his imprisonment term.

CFHC v. CoreLogic Rental Prop Sols - Fair Housing Act Case

The Second Circuit Court of Appeals vacated in part, affirmed in part, and reversed in part a district court decision concerning alleged violations of the Fair Housing Act and Fair Credit Reporting Act by CoreLogic Rental Property Solutions. The court found the Connecticut Fair Housing Center lacked standing and that CoreLogic did not cause housing denials based on criminal history, but affirmed a violation of the Fair Credit Reporting Act.