Safdieh v. Commissioner - Tax Penalty Assessment

The Second Circuit Court of Appeals ruled that the Commissioner of Internal Revenue may assess penalties for failure to report foreign business control under IRC § 6038(b) through administrative assessment, overturning a Tax Court decision. This ruling impacts how the IRS collects such penalties.

Kellogg v. Nichols - Judicial Immunity and Firearms Licensing

The Second Circuit Court of Appeals amended its opinion in Kellogg v. Nichols, affirming that state judges have absolute judicial immunity for decisions on firearms license applications. The court also held that Article III's case-or-controversy requirement bars federal claims for injunctive and declaratory relief against judges in their official capacities regarding these decisions.

Peña Garcia v. Department of Labor - Workers' Compensation

The Second Circuit Court of Appeals denied a petition for review in Peña Garcia v. Department of Labor. The court affirmed the denial of reimbursement for medical cannabis-infused edibles under the Longshore and Harbor Workers' Compensation Act, citing the Controlled Substances Act.

US v. Cardenas - Second Circuit Court of Appeals Opinion

The Second Circuit Court of Appeals vacated the conviction of Jay James Roldan Cardenas for conspiracy to import cocaine. The court found that the district court erred in excluding evidence crucial to Cardenas's defense of lacking criminal intent, remanding the case for further proceedings.

United States v. Aryeetey - Felon in Possession of Firearm

The Second Circuit Court of Appeals affirmed the conviction and sentence of Ivan Joel Aryeetey for being a felon in possession of a firearm. The court found no abuse of discretion in admitting DNA evidence and deemed the sentence substantively reasonable.

Colorado HB26-1152: Supplemental Appropriation to Department of Early Childhood

Colorado Bill HB26-1152 enacts a supplemental appropriation to the Department of Early Childhood for the 2026 Regular Session. This bill concerns state revenue and budget, providing additional funds to the department.

Colorado Designates International Women's Day

The Colorado legislature has introduced House Joint Resolution 26-1020, designating March 8, 2026, as International Women's Day in Colorado. The resolution acknowledges the historical and contemporary contributions of women.

Colorado Bill HB26-1068: Remote Participation Policies for Joint Committees

Colorado Bill HB26-1068 proposes to expand the authority of the executive committee of the legislative council to establish policies for remote participation in joint committee meetings. This change would allow legislators to participate remotely in any joint committee meetings held at any time of the year.

Colorado Recognizes October as Conflict Resolution Month

Colorado has introduced a resolution to recognize October 2026 as Conflict Resolution Month. The resolution is currently under consideration by the Colorado Senate. This designation aims to promote awareness and practice of conflict resolution techniques.

Colorado Bill: Theft by Contractor Using Advance Payments

Colorado Bill HB26-1245, introduced for the 2026 Regular Session, proposes new regulations concerning theft by contractors. The bill specifies that using advance payments for unrelated purposes, leading to project delay or abandonment, constitutes theft. It also mandates written disclosures to customers regarding the intended use of advance payments.