In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more
Taxpayers who made payments to the Internal Revenue Service (IRS) that included underpayment interest and/or failure-to-file/pay penalties that accrued during all or part of the period between January 20, 2020, through July...more
Speedy Maintenance, LLC v. Windsor Tower, LLC, 2024-Ohio-5841 (2d Dist.) is a recent case concerning a dispute over repairs to a parking garage where Ohio’s Second District Court of Appeals confronted issues....more
A federal appeals court held last Fall that employers must pay hourly employees for the actual time they spend completing activities – not just the “reasonable time” it should take to finish assigned tasks – upholding a $22M...more
On October 18, the U.S. Court of Appeals for the Fifth Circuit affirmed a district court’s vacatur of a maritime attachment order, providing a detailed analysis of the requirements for personal and in rem jurisdiction over...more
One of the questions in real estate law arising out of the pandemic is what impact the pandemic and related closure orders would have on commercial leases, and in particular a tenant’s obligation to pay rent. Many, if not...more
Stimulus Legislation Limbo- In has been 192 days since the President declared a national emergency concerning the COVID-19 outbreak. Across the country, businesses and communities were immediately placed on lockdown[ii] in...more
On August 5, 2020, Georgia Governor Brian Kemp signed a new law, Senate Bill 315, changing Georgia’s lien law statute, O.C.G.A. 44-14-366. The new statute, effective January 1, 2021, makes clear that lien waivers only waive...more
The filing of class actions against California employers for meal and rest break violations remain as prevalent as ever, but the California Courts of Appeal have recently issued two rulings that may help employer-defendants....more
Banks, insurers and other financial services companies, as well as other companies holding unclaimed property, are automatically liable for interest that accrues on unclaimed property held by them in New York, without having...more
Seyfarth Synopsis: A New York appellate court recently held that New York employers may be liable for liquidated damages for failure to pay employees on a timely basis, even where the employees have been paid in full....more
On July 5, 2019, the D.C. Circuit Court of Appeals affirmed dismissal of a qui tam lawsuit against several chemical manufacturers that set forth a unusual theory of liability: the relator alleged that the manufacturers...more
Generally, the right to enforce arbitration may be waived. While there is no established rule as to what constitutes waiver, it typically requires a showing of prejudice through undue burden resulting from the delay in...more
Whiting-Turner Contracting Co. v Guar. Co. of N. Am. USA, 2019 BL 97923 (Colo. App. Mar. 21, 2019). This construction dispute involved rights and obligations under a performance bond supplied for an office building...more
The English Court of Appeal recently considered what should happen when a contractor, through its own fault, never delivers any completed work, despite having contracted to do so by a particular date. In Triple Point...more
G&G Mech. Constructors, Inc. v. Jeff City Indus., Inc., No. WD80840, 2018 Mo. App. LEXIS 271 (Mar. 20, 2018). This case arose out of a project in Columbia, Missouri on which Jeff City Industry, Inc. (“JCI”) was the...more
In an action involving the popular film series The Purge, the US Court of Appeals for the Ninth Circuit affirmed a district court denial of the defendants’ anti-SLAPP motion, holding that the plaintiff’s breach of...more
Tillman adv. Rheingold Firm, No. 13-56624, 2016 BL 190432 (9th Cir. June 15, 2016) - Brief Summary - A former client who had agreed to arbitrate disputes with her lawyers, but ultimately could not afford to pay the...more
G4S Technology LLC v. US, 779 F.3d 1337 (Fed. Cir. 2015) – A subcontractor worked on construction of wireless broadband networks for rural communities that was funded in part by a loan to the prime contractor from a US...more