The Foreign Investment in Real Property Tax Act (FIRPTA) and the Fixed, Determinable, Annual, or Periodical income (FDAP) rules

Gilbert v. United States, 998 F. 3d 410 – Court of Appeals, 9th Circuit 2021 FIRPTA and the FDAP rules require the transferee—or buyer—in taxable transactions with a foreign entity to deduct, withhold, and pay a prescribed amount to the Internal Revenue Service (IRS). 26 U.S.C. § 1472; 26 U.S.C. § 1445(a). Congress specifically enacted […]

Jones Act and Unseaworthiness

The Dutra Group v. Batterton, 139 S. Ct. 2275 – Supreme Court 2019 The seaman’s right to recover damages for personal injury on a claim of unseaworthiness originates in the admiralty court decisions of the 19th century. At the time, “seamen led miserable lives.” D. Robertson, S. Friedell, & M. Sturley, Admiralty and Maritime Law […]

Admiralty and Maritime Jurisdiction

Jerome B. Grubart, Inc. v. Great Lakes Dredge & Dock Co., 513 US 527 – Supreme Court 1995 A federal court’s authority to hear cases in admiralty flows initially from the Constitution, which “extend[s]” federal judicial power “to all Cases of admiralty and maritime Jurisdiction.” U. S. Const., Art. III, § 2. Congress has embodied […]

SEC Rule 10b-5

Section 10(b) of the Exchange Act of 1934, 15 U.S.C. § 78j(b), makes it unlawful “for any person . . . [t]o use or employ, in connection with the purchase or sale of any security . . . any manipulative or deceptive device or contrivance in contravention of such rules and regulations as the Commission […]

Copyright protection for music compilations (9th Cir)

From Skidmore v. ZEPPELIN, 952 F. 3d 1051 – Court of Appeals, 9th Circuit 2020 I. THE 1909 COPYRIGHT ACT The world of copyright protection for music changed dramatically during the twentieth century and those changes dictate our analysis here. The baseline issue we address is the scope of Wolfe’s copyright in the unpublished composition […]

United Pentecostal Church v. California

SOUTH BAY UNITED PENTECOSTAL CHURCH, ET AL.,v.GAVIN NEWSOM, GOVERNOR OF CALIFORNIA, ET AL. No. 19A1044. Supreme Court of the United States. May 29, 2020. ON APPLICATION FOR INJUNCTIVE RELIEF. The application for injunctive relief presented to JUSTICE KAGAN and by her referred to the Court is denied. JUSTICE THOMAS, JUSTICE ALITO, JUSTICE GORSUCH, and JUSTICE […]

FMLA retaliation (Colorado)

To state a prima facie case of FMLA retaliation (circumstantial), an employee must show that: (1) he engaged in a protected activity [taking FMLA leave]; (2) the employer took an action that a reasonable employee would have found materially adverse; and (3) there exists a causal connection between the protected activity and the adverse action. […]

Retaliation for opposing discrimination

Title VII and the FEHA prohibit employers from retaliating against employees for engaging in certain protected activities. See 42 U.S.C. §§ 2000e-2(a), 2000e-3. Title VII claims are governed by the burden-shifting framework established in McDonnell Douglas Corp. v. Green, 411 U.S. 792, 802 (1973). Under this framework, the plaintiff bears the initial burden of demonstrating […]

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