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IRS guidance changes and state tax department bulletins.
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Trade & Procurement
Recent changes
US v. Aryeetey - Conviction and Sentence Appeal
The Second Circuit Court of Appeals affirmed the conviction and sentence of Ivanjoel Aryeetey for being a felon in possession of a firearm. The court found no abuse of discretion regarding the admission of DNA evidence and deemed the sentence substantively reasonable.
Safdieh v. Commissioner - Tax Penalties Assessment
The Second Circuit Court of Appeals reversed a Tax Court decision, holding that the Commissioner of Internal Revenue may assess penalties for failure to report control of foreign businesses. The court vacated the Tax Court's order and remanded the case for further proceedings.
US v. Jimenez - Affirmation of Sentence for Ammunition Possession
The Second Circuit Court of Appeals affirmed a 105-month sentence for William Jimenez, who pled guilty to possessing ammunition after a felony conviction. The court upheld the district court's imposition of special conditions of supervised release, including electronic device searches and mental health counseling.
Broadcast Music Inc. v. North American Concert Promoters Assoc. - Antitrust
The 2nd Circuit Court of Appeals vacated a district court's decision regarding music licensing fees between Broadcast Music, Inc. (BMI) and 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.
CFHC v. CoreLogic - Fair Housing Act and FCRA Disparate Impact Case
The Second Circuit Court of Appeals ruled on a case involving the Fair Housing Act and FCRA, finding the Connecticut Fair Housing Center lacked standing and that CoreLogic did not cause housing denials based on criminal history. The court affirmed in part, vacated in part, and reversed in part the district court's decision.
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 found that the district court did not abuse its discretion in allowing limited discovery from Akin Gump Strauss Hauer & Feld LLP for use in proceedings in the European Union and Malta.
US v. Cardenas - Cocaine Import Conspiracy Conviction Vacated
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 criminal intent, potentially impacting his defense. The case is remanded for further proceedings.
Mar-Can Transport Co. v. Local 854 Pension Fund - ERISA Withdrawal Liability
The Second Circuit affirmed a district court's decision reducing Mar-Can Transportation Company's ERISA withdrawal liability by $1.8 million. The ruling clarifies the interpretation of "unfunded vested benefits" under 29 U.S.C. § 1415(c) when employees switch unions.
Care One LLC v. NLRB - Court Opinion on Unfair Labor Practice Proceedings
The Second Circuit Court of Appeals affirmed a district court's denial of a preliminary injunction sought by Care One LLC and affiliated health care facilities. The facilities challenged NLRB proceedings for alleged unfair labor practices, arguing the ALJ was improperly appointed. The appellate court found the plaintiffs could not demonstrate irreparable harm, thus affirming the denial of injunctive relief.
Patent Office Public Comment Period
The Patent and Trademark Office (PTO) is providing a period for public comment on a notice. The comment period is set to end in 88 days. Interested parties can submit comments and attachments through the Regulations.gov portal.
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