Eleventh Circuit Avoids Controversial Interpretative Question on S Corporation Taxation
Posted on May 9, 2019 in Taxation | Comments Off on Eleventh Circuit Avoids Controversial Interpretative Question on S Corporation Taxation
In Meruelo v. Commissioner, 2019 WL 1986618 (11th Cir. May 6, 2019), the Eleventh Circuit was tasked with reviewing a controversial Tax Court decision regarding the basis created by a subchapter S corporation’s indebtedness to its shareholders. Meruelo v. Commissioner, T.C. Memo. 2018-16. In Judge William Pryor’s opinion, the court determined the case on its facts, never addressing the...
Eleventh Circuit Holds Forum Non Conveniens Requires Consideration of Both Private and Public Interest Factors
Posted on Apr 25, 2019 in Civil Procedure | Comments Off on Eleventh Circuit Holds Forum Non Conveniens Requires Consideration of Both Private and Public Interest Factors
The Eleventh Circuit held this week that district courts must consider both private and public interest factors when contemplating dismissal for forum non conveniens, a doctrine relevant when “a foreign forum is better suited to adjudicate the dispute.” Fresh Results, LLC v. ASF Holland, B.V., 2019 WL 1758863 (11th Cir. Apr. 22, 2019). Private factors are those pertaining to the...
Some Claims are Stronger than Others—Eleventh Circuit Revives Protein Supplement Maker’s Lanham Act Claim But Holds that Georgia Uniform Deceptive Trade Practices Act Claim is Preempted by Federal Law
Posted on Dec 13, 2018 in Consumer Protection | Comments Off on Some Claims are Stronger than Others—Eleventh Circuit Revives Protein Supplement Maker’s Lanham Act Claim But Holds that Georgia Uniform Deceptive Trade Practices Act Claim is Preempted by Federal Law
The Eleventh Circuit recently reversed in part and affirmed in part the dismissal of a complaint alleging violations of the Georgia Uniform Deceptive Trade Practices Act, O.C.G.A. § 10-1-372, and the federal Lanham Act, 15 U.S.C. § 1125(a). Hi-Tech Pharm., Inc. v. HBS Int’l, 2018 WL 6314282 (11th Cir. Dec. 4, 2018). The case presented important questions about the relationship between...
Eleventh Circuit Takes District Court to School Over Educational Fair-Use Copyright Dispute
Posted on Nov 1, 2018 in Intellectual Property | Comments Off on Eleventh Circuit Takes District Court to School Over Educational Fair-Use Copyright Dispute
In Cambridge University Press v. Albert, 2018 WL 5095004 (11th Cir. Oct. 19, 2018), the Eleventh Circuit issued its second decision in a decade-long dispute over Georgia State University’s practice of distributing digital excerpts of copyrighted works to students without paying a royalty. The district court now faces its third trial to assess the fair-use defense as to 48 excerpted...
Court Upholds Injunction Against FINRA Arbitration of Claims Against Member’s Affiliate
Posted on Sep 28, 2018 in Arbitration | Comments Off on Court Upholds Injunction Against FINRA Arbitration of Claims Against Member’s Affiliate
The Eleventh Circuit recently upheld a permanent injunction against arbitration of claims by investors against a FINRA member and its overseas affiliates on the basis that the arbitration did not concern the affiliates’ relevant business activities. Pictet Overseas, Inc. v. Helvetia Trust, 2018 WL 4560685 (11th Cir. Sept. 24th, 2018). In Pictet, two trusts had opened custodial...