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.

United States v. Jimenez - Appeal of Sentencing Conditions

The U.S. Court of Appeals for the Second Circuit affirmed a district court's sentencing decision for William Jimenez. The court found that the special conditions of supervised release, including electronic device searches and mental health counseling, were adequately supported and that Jimenez's appeal waiver barred his challenge to his imprisonment term.

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.

CFHC v. CoreLogic Rental Prop Sols - Fair Housing Act Case

The Second Circuit Court of Appeals vacated in part, affirmed in part, and reversed in part a district court decision concerning alleged violations of the Fair Housing Act and Fair Credit Reporting Act by CoreLogic Rental Property Solutions. The court found the Connecticut Fair Housing Center lacked standing and that CoreLogic did not cause housing denials based on criminal history, but affirmed a violation of the Fair Credit Reporting Act.

Funk v. Funk - Appeal of Arbitration Award Confirmation

The Utah Court of Appeals issued an opinion in Funk v. Funk, addressing an appeal from a district court's order confirming an arbitrator's temporary award. The court is considering summary disposition due to a lack of a final, appealable order.

State v. Revuelta - Utah Court of Appeals Opinion

The Utah Court of Appeals affirmed a defendant's convictions for possession of a controlled substance with intent to distribute. The court found that the magistrate did not err in finding probable cause for the search warrant executed on the defendant's home.

State v. Alvarado-Rodriguez - Utah Court of Appeals Opinion

The Utah Court of Appeals affirmed the conviction of Aaron Alvarado-Rodriguez for sexually abusing his stepdaughter. The court ruled that the trial court did not abuse its discretion in admitting evidence of Alvarado-Rodriguez's prior abuse of another child.

Washington v. State - Postconviction Relief Appeal

The Utah Court of Appeals reversed the summary dismissal of two postconviction relief claims filed by Terry Wayne Washington, remanding the case for further proceedings. The court affirmed the denial of counsel and summary judgment on a third claim, as well as the failure to address a fourth claim.

MFRE v. Saratoga Springs - Eminent Domain Dispute

The Utah Court of Appeals affirmed a lower court's denial of a motion to dismiss an eminent domain action filed by the City of Saratoga Springs against MFRE. The court found that the City satisfied its statutory disclosure and notice obligations prior to filing suit.