State v. Roper - Enforcement of Settlement Agreement

The Ohio Court of Appeals upheld a trial court's decision to enforce a settlement agreement in a debt collection case. The court found that the agreed-upon terms were clear and constituted a valid contract, affirming the judgment against the appellant. The original debt was for $10,199.02.

State v. Wang - Plea Validity and Sentencing

The Ohio Court of Appeals affirmed the validity of a guilty plea in State v. Wang but reversed the imposition of post-release control at sentencing. The court found the trial court complied with Crim.R. 11(C) regarding the plea.

State v. Street - Theft and Receiving Stolen Property Convictions

The Ohio Court of Appeals affirmed a trial court's judgment convicting Joshua Street of theft and receiving stolen property. The court found no plain error in failing to merge the convictions, as the later use of the stolen credit card caused separate harm.

IRS Internal Revenue Bulletin 2026-12

The IRS published Internal Revenue Bulletin 2026-12, including Notice 2026-17 and Rev. Proc. 2026-11. Notice 2026-17 announces forthcoming proposed regulations on section 987 foreign currency gain or loss, and Rev. Proc. 2026-11 provides specifications for substitute employment tax forms.

Trump Tariffs Impact on US Households and Trade

A Tax Foundation analysis estimates that new tariffs imposed under Section 122 will increase taxes per US household by $600 in 2026. This follows a Supreme Court ruling that limited the scope of previous tariffs imposed under IEEPA, reducing the average applied tariff rate.

Order denying Eric Holmes' post-conviction relief motion

The Delaware Superior Court denied Eric Holmes' motion for post-conviction relief. Holmes was convicted of Possession of a Firearm by a Person Prohibited and sentenced as a habitual offender. This order addresses his latest attempt to challenge his conviction.

Order denying reconsideration in Lane v. Healthcare Services Group

The Delaware Superior Court denied a motion for reconsideration in the case of Lane v. Healthcare Services Group. The plaintiff sought reconsideration of an order denying her motion to compel the production of a child abuse report related to her employment termination case.

CLX Logistics LLC v Chase Corporation - Order on Motions to Dismiss

The Delaware Superior Court issued an order addressing motions to dismiss in a breach of contract dispute between CLX Logistics LLC and Chase Corporation. The court's decision pertains to the interpretation of termination and dispute resolution clauses within the parties' Master Transportation Services Agreement.

Andino v. Nexius Solutions - Opinion and Order on Motions in Limine

The Delaware Superior Court issued an Opinion and Order ruling on Plaintiffs' Motions in Limine in the wrongful death case Andino v. Nexius Solutions. The court addressed arguments regarding the admissibility of evidence concerning the negligence of Velex, the employer of the decedents.

Berry v. Commonwealth - Resentencing and Psychiatric Examination

The Massachusetts Supreme Judicial Court affirmed a lower court's decision allowing a reciprocal court-ordered psychiatric examination of a defendant seeking resentencing. The defendant had presented expert testimony regarding his mental condition, prompting the Commonwealth's request for its own expert evaluation.