-
Newsletter
August 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
One Big Beautiful Bill Act Signed into Law
PLR 202526004 allows a late ESBT election for a trust that failed to file one, curing an LLC's S election
Colin Markes and Sharon Hart- Corrigan v. Estate of Keith Albert Markes, et al., No. 4D2024-2101 (Fla. 4th DCA 2025)
Jacquelyn Adelson v. Jodi Kalter, etc., No. 3D24-0337 (Fla. 3d DCA 2025)
O'Connor v. Commissioner, T.C. Memo 2025-42
August 2025
-
Newsletter
Supreme Court Invalidates Heightened Evidentiary Standard For Majority-Group Plaintiffs
Ames v. Ohio Dep’t of Youth Servs., 605 U.S. ___, 145 S. Ct. 1540 (2025)
Employee’s Indirect Exposure To Harassing Conduct Supported $4 Million Verdict
Carranza v. City of Los Angeles, 111 Cal. App. 5th 388 (2025)
Employee Who Refused To Return To Work After COVID Was Not Disabled
Allos v. Poway Unified Sch. Dist., 2025 WL 1864797 (Cal. Ct. App. 2025)
Unsuccessful Whistleblower Was Not Entitled To Recover Attorney’s Fees
Lampkin v. County of Los Angeles, 2025 WL 1874669 (Cal. Ct. App. 2025)
Arbitration Agreement Was Unconscionable
Velarde v. Monroe Operations, LLC, 111 Cal. App. 5th 1009 (2025)
“Headless” PAGA Action May Proceed In Court
CRST Expedited, Inc. v. Superior Court, 2025 WL 1874891 (Cal. Ct. App. 2025)
Decertification Of Class Action Upheld
Allison v. Dignity Health, 112 Cal. App. 5th 192 (2025)
Defendant Bore Risk Of Loss Due To Fraud When It Wired Settlement Proceeds To Imposter
Thomas v. Corbyn Restaurant Dev. Corp., 111 Cal. App. 5th 439 (2025)
July 2025
-
Newsletter
June 2025
-
Newsletter
In this issue:
Rough Terrain Ahead: New York Ski Resort Operator Appeals Ruling That It Violated Antitrust Law by Buying Out Direct Competitor
Newfound Brotherly Love Between Philadelphia Newspaper and Sports Headline Framer
Forms Over Utilitarian Function: Horse Ranch Loses Copyright Case (But Not the Farm) Over Licensed Legal Forms
May 2025
-
Newsletter
Apple Studio’s Casting Decision Protected By The First Amendment
Sexton v. Apple Studios LLC, 110 Cal. App. 5th 183 (2025)
Judge’s “Extreme and Bizarre” Comments Result In Reversal Of $10 Million Verdict
Odom v. Los Angeles Cmty. Coll. Dist., 110 Cal. App. 5th 470 (2025)
Unsigned Contract Cannot Form Basis For Summary Judgment
De la Cruz v. Mission Hills Shopping Ctr. LLC, 2025 WL 1218040 (Cal. Ct. App. 2025)
Company’s President And CFO Are Liable For Filing Inaccurate Tax Forms
Nazaryan v. FemtoMetrix, Inc., 2025 WL 1177060 (Cal. Ct. App. 2025)
Plaintiffs Waived Right To Arbitrate By Litigating In Court
Hofer v. Boladian, 2025 WL 1354795 (Cal. Ct. App. 2025)
Federal Court Lacked Jurisdiction To Confirm Zero-Dollar Arbitration Award
Tesla Motors, Inc. v. Balan, 134 F.4th 558 (9th Cir. 2025)
Prospective Meal Period Waiver Is Enforceable
Bradsbery v. Vicar Operating, Inc., 110 Cal. App. 5th 899 (2025)
PAGA Plaintiff Must Have Viable Individual Claim To Represent Other Employees
Williams v. Alacrity Solutions Grp., LLC, 110 Cal. App. 5th 932 (2025)
May 2025
-
Newsletter
Welcome to April’s edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published guidance along with published responses to consultations covering aspects of the salaried member rules, globally mobile employees, stamp taxes on shares and the permanent establishment, transfer pricing and diverted profits tax rules.
April 2025
-
Newsletter
$2.16 Million Defamation Verdict Is Voided On Appeal
Hearn v. Pacific Gas & Elec. Co., 108 Cal. App. 5th 301 (2025)
USPS Employee’s Hostile Work Environment Claim Can Proceed
Lui v. DeJoy, 129 F.4th 770 (9th Cir. 2025)
Employer Did Not Violate FEHA By Denying Employee Disability Retirement Benefits
Lowry v. Port San Luis Harbor Dist., 109 Cal. App. 5th 56 (2025)
Employee’s Attorney And Expert Witnesses Were Properly Disqualified For Use Of Employer’s Privileged Information
Johnson v. Department of Transp., 2025 WL 829714 (Cal. Ct. App. 2025)
Sexual Harassment Lawsuit Cannot Be Compelled To Arbitration
Casey v. Superior Court, 108 Cal. App. 5th 575 (2025)
Arbitration Agreement Was Not Substantively Unconscionable
Vo v. Technology Credit Union, 108 Cal. App. 5th 632 (2025)
FAA Does Not Preempt California Anti-Arbitration Statute
Colon-Perez v. Security Indus. Specialists, 108 Cal. App. 5th 575 (2025)
District Court Improperly Remanded Action That Was Removed Under CAFA
Perez v. Rose Hills Co., 2025 WL 811096 (9th Cir. 2025)
Employees Who Recovered $140,000 Were Entitled To $200,000 In Fees/Costs
Villalva v. Bombardier Mass Transit Corp., 108 Cal. App. 5th 211 (2025)
March 2025
-
Newsletter
Plaintiff May Defeat Federal Question Removal With An Amendment To Complaint
Royal Canin USA v. Wullschleger, 604 U.S. ___, 2025 WL 96212 (2025)
Disability Discrimination Claims Were Properly Dismissed Though Invasion Of Privacy Claims Survive
Wentworth v. Regents of the Univ. of Cal., 105 Cal. App. 5th 580 (2024)
Lowest Standard Of Proof Applies To Employer’s Defense Against FLSA Claims
EMD Sales, Inc. v. Carrera, 604 U.S. ___, 2025 WL 96207 (2025)
Employee Is Not Entitled To New Trial After Jury Awards Her No Emotional Distress Damages
Howell v. State Dep’t of State Hosps., 107 Cal. App. 5th 143 (2024)
Employer Could Not Recover Costs Under CCP § 998 In Wage/Hour Case
Chavez v. California Collision, LLC, 107 Cal. App. 5th 298 (2024)
Surgeon’s Whistleblower Claim Was Properly Rejected
Slone v. El Centro Reg’l Med. Ctr., 106 Cal. App. 5th 1160 (2024)
Employment Claims Against Religious Institution Are Barred By The First Amendment
Markel v. Union of Orthodox Jewish Congregations of Am., 124 F.5th 796 (9th Cir. 2024)
Employee Cannot Avoid Arbitration With “Headless” PAGA Claim
Leeper v. Shipt, Inc., 2024 WL 5251619 (Cal. Ct. App. 2024)
Non-Parties To Arbitration Agreement May Compel Arbitration Based On Equitable Estoppel
Gonzalez v. Nowhere Beverly Hills LLC, 107 Cal. App. 5th 111 (2024)
Arbitration Agreement Was Unconscionable And Thus Unenforceable
Jenkins v. Dermatology Mgmt., LLC, 107 Cal. App. 5th 633 (2024)
Arbitrator’s Findings Barred SOX Claim Filed In Court
Hansen v. Musk, 122 F.4th 1162 (9th Cir. 2024)
January 2025
-
Newsletter
January 2025 AFRs and 7520 Rate
In re Estate of Jesse L. Beck, 557 P.3d 1255 (Mont. Oct. 29, 2024) – Montana Supreme Court Holds That a Cell Phone Video Cannot Be Admitted to Probate
Memorial Hermann Accountable Care Organization v. Commissioner, 120 f.4th 215 (5th Cir. Oct. 28, 2024) – Fifth Circuit Does Not Apply Treasury Regulation, Illustrating the Effects of the Loper Bright Decision
In Re James A. Reed Trust, No. 366701 (Mich. CT. App. Nov. 14, 2024) – Michigan Court of Appeals Reforms Trust to Comport With the Settlor’s Intent
IQ Holdings, Inc. v. Commissioner, t.c. Memo. 2024-104 (Tax CT. Nov. 7, 2024) – Tax Court Disallows Charitable Deduction Due to Lack of Contemporaneous Written Acknowledgment
In Re Estate of William F. McLoughlin, 104 Mass. App. CT. 752 (App. CT. Sept. 30, 2024) – Massachusetts Appeals Court Finds That Providing an Affidavit in Support of an Action Contesting a Will Did Not Violate the Will’s in Terrorem Clause
Godoy v. Linzner, 106 cal.app.5th 765 (CT. App. Nov. 13, 2024) – California Court of Appeal Invalidates Amendment to Trust as a Restraint on Alienation
Will of Richard Feigen, No. 2021-1075 (N.Y. Sur. Ct. Westchester Cnty. Nov. 29, 2024) – Westchester County Surrogate's Court disqualifies attorney and law firm under the Advocate-Witness Rule
January 2025
-
Newsletter
Welcome to the November 2024 edition of our UK Tax Round Up. This month has seen publication of the Finance Bill 2024-25 and interesting cases on the loan relationship unallowable purpose test and the extent that tax applies to employment settlement payments. In addition, HM Treasury is asking for responses to its proposed changes to the carried interest tax rules, which will take effect from 6 April 2026.
November 2024