State AGs Sue to Block Trump Administration Tariffs

Ten State Attorneys General, led by Connecticut AG William Tong, have joined a motion to block the Trump Administration's recent tariffs. The states argue the tariffs are illegal under Section 122 of the Trade Act of 1974 and seek a court order to halt their implementation, citing potential economic harm and increased costs for consumers and businesses.

Living Lands, LLC v. Harold Ward - Environmental Law Appeal

The Fourth Circuit affirmed a district court's decision in Living Lands, LLC v. Harold Ward, dismissing claims related to West Virginia's environmental reclamation activities. The court found that the plaintiffs' claims were barred by claim preclusion or failed to state a claim under the Clean Water Act.

NAACP v. SC Juvenile Justice - Rehearing En Banc Granted

The Fourth Circuit Court of Appeals has granted a rehearing en banc in the case of NAACP v. SC Juvenile Justice. Parties are required to file additional copies of their briefs within 10 days, and the case is tentatively scheduled for oral argument.

Sheldon v. Allergan Sales - False Claims Act

The Fourth Circuit Court of Appeals reversed and remanded a False Claims Act case involving Allergan Sales, LLC. The decision clarifies the scienter requirement for liability under the Act, impacting how drug manufacturers report rebates and discounts to government programs like Medicaid.

Bolick v. Anderson - Eighth Amendment Conditions of Confinement

The Fourth Circuit Court of Appeals partially affirmed, vacated, and remanded Bolick v. Anderson. The court found that genuine issues of material fact preclude summary judgment on the plaintiff's Eighth Amendment claim regarding inhumane conditions of confinement against Kirkland officials, but agreed the Director of the South Carolina Department of Corrections could not be held liable.

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.