Courts & Litigation

Safdieh v. Commissioner - IRS Penalty Assessment Authority

The Second Circuit Court of Appeals ruled that the Commissioner of Internal Revenue has the authority to assess penalties for failure to report control of foreign businesses under I.R.C. § 6038(b). The court vacated a Tax Court order that had granted summary judgment to the taxpayer, Joseph Safdieh, and remanded the case for further proceedings.

Sacaza v. City of New York - Qualified Immunity Appeal

The Second Circuit Court of Appeals reversed a lower court's denial of summary judgment for a New York City detective in a false arrest and malicious prosecution case. The court found that arguable probable cause existed, entitling the detective to qualified immunity.

GEICO v. Mayzenberg - Court Opinion on Insurance Reimbursement

The Second Circuit Court of Appeals vacated a district court judgment in favor of GEICO in GEICO v. Mayzenberg. The court remanded the case after the New York Court of Appeals clarified that an insurer cannot deny no-fault benefits based solely on alleged professional misconduct not involving the ceding of control to an unlicensed party.

Bugliotti v. Republic of Argentina - Bondholder Suit

The Second Circuit Court of Appeals partially affirmed and vacated a district court judgment in a bondholder suit against the Republic of Argentina. The court found that some of the bondholders' claims are timely under New York's COVID-era tolling provisions and that they now have authority under Argentine law to sue on defaulted sovereign bonds.

Miller v. Lamanna - Appeal of Dismissal

The Second Circuit Court of Appeals 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 motion, considering only the complaint's allegations.

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

The Second Circuit affirmed a District Court ruling that Mar-Can Transportation Company is entitled to a $1.8 million reduction in withdrawal liability from the Local 854 Pension Fund. The decision interprets an ERISA provision regarding asset and liability transfers when employees switch unions.

Connecticut Fair Housing Center v. CoreLogic - Fair Housing Act and FCRA Case

The Second Circuit Court of Appeals vacated in part, affirmed in part, and reversed in part a lower court decision concerning claims under the Fair Housing Act and Fair Credit Reporting Act. The court found the Connecticut Fair Housing Center lacked standing and that CoreLogic did not cause housing denials based on criminal history, but it also disagreed with the district court's exclusion of certain defendants under the Fair Housing Act.

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 assistance under 28 U.S.C. §1782 for use in foreign litigation. The court held that the district court did not abuse its discretion in allowing discovery from Akin Gump Strauss Hauer & Feld LLP, even if the documents were not directly discoverable from the client abroad.

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. The court found that fourteen children have standing to sue New York over its certification scheme for relative foster parents, which they allege violates their due process rights. The case is remanded for further proceedings.

US v. Cardenas - Cocaine Import Conspiracy Appeal

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 defense of lacking criminal intent. The case is remanded for further proceedings.