all - Opinion Summaries

Estate of Farnam v. Comm'r. of Int'l. Rev.

Corporation & Enterprise Law, Tax Law
In a taxpayer's appeal from the tax court's decision disallowing a claimed deduction, the order is affirmed where an "interest" in a corporation under...

Catholic Healthcare W. v. California Ins. Guarantee Ass'n

Contracts, Corporation & Enterprise Law, Health Law, Insurance Law, Labor & Employment Law
Trial court's grant of summary judgment in favor of the defendant-insurance company is reversed and remanded where: 1) any claims presented by the...

Anthony v. Am. Gen. Fin. Servs., Inc.

Banking Law, Civil Procedure, Contracts, Corporation & Enterprise Law, Property Law & Real Estate
In an action alleging an excessive notary fee in connection with a mortgage refinancing, the court of appeals certified the following questions to the...

Am. Boat Co., LLC. v. US

Corporation & Enterprise Law, Government Law, Tax Law
In a tax case where the IRS issued a Notice of Final Partnership Administrative Adjustment based on its determination that the defendants implemented...

Desmet v. Comm'r of Internal Revenue

Administrative Law, Corporation & Enterprise Law, Government Law, Tax Law
In a consolidated appeal of orders of the United States Tax Court assessing income deficiencies against former business partners engaged in an abusive...

Tr. of the Detroit Carpenters Fringe Benefit Funds v. Indus. Contracting, LLC

Administrative Law, Corporation & Enterprise Law, ERISA, Labor & Employment Law
In plaintiffs' lawsuit against defendants employers brought under LMRA and ERISA, district court's grant of defendants' motion for summary judgment is...

A.W. Fin. Servs., S.A. v. Empires Res., Inc.

Corporation & Enterprise Law, M&A, Property Law & Real Estate, Securities Law
In response to four certified questions from a district court relating to Delaware's Escheat Statute, the Supreme Court of Delaware finds: 1) the new...

Classis of Cent. CA. v. Miraloma Comty. Church

Civil Procedure, Corp. Governance, Corporation & Enterprise Law, Tax-exempt Organizations
In a case involving a local church's effort to disaffiliate from a national denomination, trial court's grant of permanent injunction is affirmed as,...

SEC v. Pirate Investor LLC

Constitutional Law, Corporation & Enterprise Law, Securities Law
In a securities fraud action, district court's order of disgorgement of appellants' profits from the sales of a stock tip, imposition of civil...

Horizon Asset Mgmt. Inc. v. H&R Block Inc.

Civil Procedure, Class Actions, Corporation & Enterprise Law, Securities Law
In a putative consolidated class action against H&R Block, Inc. (Block), and individual corporate officers and directors of Block involving...