all - Opinion Summaries

US v. GALLETTI

Bankruptcy Law, Corporation & Enterprise Law, Tax Law
The IRS cannot collect a partnership's tax deficiency directly from the partners, without first making individualized assessments or obtaining...

MAPES v. MTR GAMING GROUP, INC.

Contracts, Corporation & Enterprise Law, Securities Law
In action for breach of a stock exchange agreement, settlement agreement was correctly construed as to its plain meaning based on the parties'...

IN RE: K-TEL INT'L, INC. SEC. LITIG.

Corporation & Enterprise Law, Securities Law
A complaint, alleging that a corporation failed to make certain accounting adjustments, failed to plead: 1) accounting violations with requisite...

ROSENBLUM v. TRAVELBYUS.COM, LTD.

Contracts, Corporation & Enterprise Law, Dispute Resolution & Arbitration, Labor & Employment Law
Where an employment agreement was not incorporated by reference into an acquisition agreement, the employment agreement's arbitration clause does not...

ALVAREZ v. JACMAR PAC. PIZZA CORP.

Corporation & Enterprise Law, Injury & Tort Law, Property Law & Real Estate
A commercial enterprise cannot be liable for a murder committed at its restaurant, where no duty existed to protect victims from a crime which was not...

GRYL v SHIRE PHARM. GROUP PLC

Corporation & Enterprise Law, Securities Law
A shareholder derivative action, for the disgorgement of short-swing profits, was properly dismissed under the exemption for issuer-to-insider...

EVEREST INVESTORS 8 v. WHITEHALL REAL ESTATE LTD. P'SHIP XI

Corporation & Enterprise Law, Injury & Tort Law
A nonfiduciary defendant, neither an agent nor an employee of the fiduciary, cannot be liable for conspiring with the fiduciary to breach a fiduciary...

DUNN v. COMM'R OF INTERNAL REVENUE

Corporation & Enterprise Law, Securities Law, Tax Law
Tax court erred in assessing the fair market value of a block of common stock, for purposes of calculating the amount of estate tax owed. Case...

COUNTY OF FRESNO v. MALAGA COUNTY WATER DIST.

Corporation & Enterprise Law, Public Utilities, Government Law
A county water district is statutorily authorized to incorporate as a city, after meeting all applicable requirements, under the Cortese-Knox Local...

SALINE v. THE SUPERIOR COURT OF ORANGE COUNTY (COMMONWEALTH ENERGY CORP.)

Constitutional Law, Corporation & Enterprise Law
An order limiting a corporate director's access to corporate documents was unsupported by evidence that he intended to use the documents to commit a...