Safdieh v. Commissioner - Tax Penalty 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, vacating a Tax Court order. The court remanded the case for further proceedings.

US v. Jimenez - 105 Months Prison for Ammunition Possession

The Second Circuit affirmed a district court's sentence of 105 months imprisonment and three years of supervised release for William Jimenez, who pleaded guilty to possessing ammunition after a felony conviction. The court upheld special conditions of supervised release, including electronic device searches and mandatory mental health counseling.

Reidy Contracting Group LLC v. Mt. Hawley Insurance Company - Insurance Coverage Dispute

The Second Circuit affirmed a district court's decision holding that Reidy Contracting Group LLC was an additional insured under Mt. Hawley Insurance Company's policy. The court found that the Employers Liability Exclusion was ambiguous and must be construed against Mt. Hawley.

McGucken v. Shutterstock, Inc. - Copyright Infringement Appeal

The Second Circuit Court of Appeals partially affirmed and partially vacated a district court's ruling in McGucken v. Shutterstock, Inc. The court affirmed the dismissal of claims regarding false copyright management information but vacated the dismissal of copyright infringement claims, remanding for further proceedings on DMCA safe harbor issues.

United States v. Woods - Competency and Hospitalization

The Second Circuit affirmed a district court's order extending a defendant's hospitalization beyond the initial four-month period while the government decided on civil commitment. The court clarified the application of 18 U.S.C. § 4241(d)(2)(B) regarding extended hospitalization for defendants found incompetent to stand trial.

United States v. Boria cocaine conspiracy firearm possession appeal

United States v. Boria cocaine conspiracy firearm possession appeal

Broadcast Music v. North American Concert Promoters - Antitrust

The Second Circuit vacated a district court's decision in Broadcast Music, Inc. v. North American Concert Promoters Association, finding the imposed licensing rates and revenue base definition unreasonable. The court remanded the case for further proceedings, impacting how music licensing fees are determined for concert promoters.

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

The Second Circuit Court of Appeals ruled that fourteen children have standing to sue New York over its child welfare certification scheme, which denied relatives certification due to criminal history or child abuse reports. The court reversed in part and affirmed in part, remanding the case for further proceedings.

Lanesborough v. Nextres, LLC - Arbitration Award Appeal

The Second Circuit Court of Appeals reviewed a district court's decision regarding an arbitration award between Lanesborough 2000, LLC and Nextres, LLC. The court affirmed in part the partial confirmation of the award and the award of prejudgment interest, but vacated in part the injunction of a state-court proceeding due to potential conflict with the Anti-Injunction Act.

United States v. Aryeetey - Felon in Possession of Firearm Conviction Affirmed

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 no abuse of discretion in admitting DNA evidence and deemed the sentence substantively reasonable.