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 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.

Colorado Bill: Improve Customer Use of Distributed Energy Resources

Colorado Bill HB26-1007 aims to improve customer use of distributed energy resources by defining portable-scale solar generation devices and prohibiting utilities from requiring prior approval for their installation or use. The bill mandates that commission-regulated utilities, as well as municipally owned utilities and cooperative electric associations, must allow customer ownership and use of meter collar adapters and prohibit production meters as an interconnection condition for customer-sited distributed energy resources.

Colorado Bill Protects Vulnerable Adults from Financial Exploitation

Colorado Bill HB26-1110, the ASSET Act, requires financial institutions to report suspected financial exploitation of vulnerable adults to law enforcement and may authorize delays in disbursements. The bill aims to protect eligible adults from financial exploitation by financial institutions.

Colorado Bill on Maternal Health Equity and Continuing Education

Colorado's HB26-1044 mandates measures to improve Black maternal health equity, including continuing education for obstetric professionals, public display of respectful maternity care principles, and enhanced reporting of severe maternal morbidity or death incidents. The bill introduces penalties for discriminatory or negligent misconduct by healthcare facilities and practitioners.

Colorado Combative Sports Office Continuation and Terminology Update

Colorado Bill HB26-1194 continues the office of combative sports and commission until 2037, updating terminology and safety data collection requirements. The bill also modifies disciplinary grounds and introduces new financial interest restrictions for promoters, matchmakers, and managers.