all - Opinion Summaries

ALLIANT ENERGY CORP. v. BIE

Commercial Law, Constitutional Law, Corporation & Enterprise Law, Public Utilities
In constitutional challenges to statutes regulating public utilities and public utility holding companies in Wisconsin, 1) an in-state incorporation...

IN RE: CANTRELL

Bankruptcy Law, Corp. Governance, Corporation & Enterprise Law, White Collar Crime
A corporate officer who is personally liable for corporate fraud may discharge such debt in bankruptcy, as under California law a corporate officer is...

FRONTIER CHEVROLET CO. v. COMM'R OF INTERNAL REVENUE

Corporation & Enterprise Law, Securities Law, Tax Law
Under Internal Revenue Code section 197, a company had to amortize a covenant not to compete made in connection with its redemption of a majority of...

LISTON v. UNUM CORP. OFFICER SEVERANCE PLAN

Corporation & Enterprise Law, ERISA, Labor & Employment Law
Although plaintiff's job and travel schedule became more demanding after change of control of her company, such change was not great enough to trigger...

SIXTH RMA PARTNERS, L.P. v. SIBLEY

Civil Procedure, Corporation & Enterprise Law
Sufficient evidence showed that a limited partnership used an alternate name as an assumed name, so that an original petition filed under the assumed...

FARMER BROS. CO. v. FRANCHISE TAX BD.

Commercial Law, Constitutional Law, Corporation & Enterprise Law, Tax Law
Revenue and Taxation Code section 24402, known as the "dividends received deduction," violates the Commerce Clause of the U.S. Constitution by...

BOISE CASCADE CORP. v. US

Corporation & Enterprise Law, Labor & Employment Law, Securities Law, Tax Law
Payments made by a corporation to redeem stock held by its Employee Stock Ownership Plan were deductible as dividends paid pursuant to 26 U.S.C....

KENDA CORPORATION, INC. v. POT O'GOLD MONEY LEAGUES, INC.

Commercial Law, Contracts, Corp. Governance, Corporation & Enterprise Law
In a complex suit between two corporations struggling for control over a national billiards league, claims that the district court erred in (1)...

ARAMONY v. UNITED WAY OF AM.

Contracts, Corp. Governance, Corporation & Enterprise Law, ERISA, Labor & Employment Law, Tax Law
In a suit by former CEO claiming a right to certain disputed benefits under the employer's replacement benefit plan, the contract at issue did not...

40 W. 67TH ST. CORP. v. PULLMAN

Contracts, Corporation & Enterprise Law, Landlord Tenant Law, Property Law & Real Estate
The business judgment rule governs judicial review of a cooperative apartment corporation's decision to terminate a shareholder's tenancy under the...