Treasury and IRS Simplify Currency Rules for Businesses

The Treasury and IRS have issued Notice 2026-17, announcing proposed regulations to simplify Section 987 currency rules for businesses. Key changes include an equity and basis pool method election and modified rules for recognizing suspended losses, aiming to reduce compliance burdens.

FAR Council Proposes Rule to Ban Semiconductor Acquisition from China

The FAR Council has proposed a rule to implement a statutory prohibition on the federal acquisition of semiconductors manufactured by China and other countries of concern. The rule, stemming from the FY2023 NDAA, includes a proposed disclosure requirement for non-federal sales and seeks public comments.

N.L. v. J.P. & Another - Massachusetts Appeals Court Opinion

The Massachusetts Appeals Court issued a non-precedential opinion in N.L. v. J.P. & Another, affirming the denial of a motion to file a late notice of appeal. The case involved a summary process action and a default judgment for unpaid rent.

Bombaugh v. Unum Life Insurance Company of America - Insurance Dispute

The Massachusetts Appeals Court reversed a lower court's decision in favor of Maryanne Bombaugh in her dispute with Unum Life Insurance Company of America over disability benefits. The court found the policy language was not ambiguous and ruled in favor of the insurer.

Commonwealth v. Eric Lasalle - Criminal Case Appeal

The Massachusetts Appeals Court affirmed a District Court judge's order dismissing a criminal complaint against Eric Lasalle for receiving a stolen motor vehicle. The Commonwealth appealed, arguing the judge abused her discretion by dismissing the case due to the nonappearance of summoned police officers.

Arizona v. Soto - Sentencing Discretion for Child Molestation

The Arizona Court of Appeals reviewed a case concerning sentencing discretion for child molestation. The court reversed in part and remanded for resentencing, finding the trial court erred in its interpretation of A.R.S. § 13-705(M) regarding concurrent sentencing.

Swenson v. Swenson - Marriage Dissolution Appeal

The Arizona Court of Appeals issued a non-precedential decision in Swenson v. Swenson, addressing an appeal from a marriage dissolution decree. The court affirmed in part and vacated/remanded in part, indicating further consideration is needed on specific issues related to asset division.

Estate of Elmer Gordon Waggoner v. Anonymous Health System, Inc. - Immunity Ruling

The Indiana Supreme Court affirmed a lower court's decision, ruling that healthcare providers are immune from civil liability for actions taken in response to the COVID-19 pandemic under state statute. The court found that a preliminary determination of immunity could be made without a medical-review panel.

Ninth Circuit Opinion: Uber Technologies vs. City of Seattle

The Ninth Circuit affirmed a district court's denial of a preliminary injunction sought by Uber Technologies and Maplebear Inc. The court held that Seattle's App-Based Worker Deactivation Rights Ordinance does not violate the First Amendment, finding it regulates non-expressive conduct rather than speech.

Uber Technologies v. City of Seattle - First Amendment Challenge to Ordinance

The Ninth Circuit affirmed a district court's denial of a preliminary injunction against Seattle's App-Based Worker Deactivation Rights Ordinance. The court held the ordinance regulates non-expressive conduct and does not violate the First Amendment, even if it compels commercial speech.