Safdieh v. Commissioner - Tax Penalties

The Second Circuit Court of Appeals reversed a Tax Court decision, holding that the Commissioner of Internal Revenue may assess penalties for failing to report foreign business control. The court vacated the lower court's order and remanded the case for further proceedings.

USA v. Boylan - Criminal Case Opinion

The Ninth Circuit affirmed the conviction of Jerry Boylan, former captain of the M.V. Conception, for seaman's manslaughter. The court held that 18 U.S.C. § 1115 requires negligence, not gross negligence, and found any error in jury instructions to be harmless.

USA v. Boylan - Manslaughter Conviction Affirmed

The Ninth Circuit affirmed Jerry Boylan's conviction for seaman's manslaughter related to the Conception fire that killed 34 people. The court held that 18 U.S.C. § 1115 requires negligence, not gross negligence, and found any error in jury instructions to be harmless.

Colorado Bill Allows Online Publication of Legal Notices

Colorado bill HB26-1095, introduced for the 2026 Regular Session, proposes to allow certain local governments the discretion to publish legal notices online instead of in physical print newspapers. The online publication must be free to access.

Colorado Bill Expands Illicit Massage Business Definition

Colorado HB26-1257 proposes to expand the definition of an "illicit massage business" to include businesses engaging in crimes beyond human-trafficking-related offenses. The bill also removes restrictions on local governments regarding licensing requirements and allows for additional grounds to deny, revoke, or suspend licenses.

Colorado Designates Emergency Medical Services as Essential Services

Colorado Bill HB26-1238 proposes to designate emergency medical services, including ambulance and air ambulance services, as essential services within the state. The bill aims to integrate these services into public safety systems and outlines provisions for reimbursement and funding from state accounts.

Colorado Bill HB26-1134: Right to Counsel in Municipal Courts

Colorado Bill HB26-1134 aims to ensure municipal court defendants have the same right to counsel as state court defendants. The bill clarifies defense counsel's rights and prohibits flat-fee payment structures for indigent defense in municipalities prosecuting domestic violence cases. It also mandates open proceedings and prompt case resolution.

Colorado Bill Requires Baby Diaper Changing Stations in Public Restrooms

Colorado Bill HB26-1130 requires buildings with public restrooms to install baby diaper changing stations by July 1, 2027. Building owners must ensure stations are safe, sanitary, and clearly signed, with exceptions for historic structures or accessibility conflicts.

Colorado Bill Increases DRIVES Account Funding

Colorado Bill HB26-1102 proposes to increase funding for the Colorado DRIVES vehicle services account by redirecting portions of late vehicle registration fees and introducing new fees for missed appointments. These changes are set to take effect at various points between July 2026 and July 2027.

Colorado Statewide Homelessness Strategy and Local Authorities Bill

Colorado Bill HB26-1202 requires the Department of Local Affairs to propose a statewide homelessness strategy by January 2027. It also allows local governments to form multijurisdictional homelessness authorities and use documentary fees for affordable housing.