2nd Circuit Court of Appeals

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 in aid of foreign litigation under 28 U.S.C. §1782. The court disagreed with Akin Gump's argument that discovery should be denied if not discoverable from the foreign client abroad, upholding the district court's discretion.

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

The Second Circuit Court of Appeals vacated a district court's decision regarding music licensing fees set by Broadcast Music, Inc. (BMI) for the North American Concert Promoters Association (NACPA). The court found the imposed rates and expanded definition of gross revenues to be unreasonable and remanded the case for further proceedings.

Safdieh v. Commissioner - Tax Penalties Assessment

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