News & Analysis as of

Statutory Interpretation Statute of Limitations Appeals

Cozen O'Connor

Exception to General Refund Limitations Period for PA Corporate Net Income Tax for Report of Change

Cozen O'Connor on

In an unusually taxpayer-friendly decision, a three judge panel of the Pennsylvania Commonwealth Court concluded that Section 406 of the Tax Reform Code of 1971 (the code), 72 P.S. § 7406, is an exception to the general...more

Eversheds Sutherland (US) LLP

Unclaimed Property Exam Resurrected in Michigan by Zombie Theory of the Statute of Limitations

The Michigan Court of Appeals has resurrected the Michigan Treasurer’s efforts to enforce an unclaimed property examination assessment going back nearly 20 years by holding that the state’s issuance of an exam determination...more

Marshall Dennehey

Commonwealth Court Reverses Dismissals, Holds Claim Petition Preserved Claims and Orders Remand

Marshall Dennehey on

Frank Jordan v. Lake Forest Development, et al. (WCAB); No. 621 C.D. 2024; August 19, 2025; Senior Judge Leavitt - The Commonwealth Court reversed a decision that had dismissed multiple parties from a workers’ compensation...more

Blake, Cassels & Graydon LLP

BCCA Upholds Use of Retroactive Enforcement Tools Under the Securities Act

In Pasquill v. British Columbia (Securities Commission), the Court of Appeal for British Columbia (BCCA) confirmed that the British Columbia Securities Commission could amend its pleadings to rely on retroactive statutory...more

Holland & Hart LLP

Significant Industry Victory in Federal Offshore Royalty Dispute

Holland & Hart LLP on

In a recent 44-page ruling, the Interior Board of Land Appeals (Board) vacated in full, without remand, an Order to Perform Restructured Accounting and Pay (Order) issued by the Office of Natural Resources Revenue (ONRR) that...more

McDermott Will & Schulte

On repeat: Separate accrual rule doesn’t apply to continuing harm from infringing act

The US Court of Appeals for the First Circuit affirmed a district court’s dismissal of a copyright lawsuit as time barred, finding that the separate accrual rule does not apply to continuing harm from a single infringing act....more

Dorsey & Whitney LLP

The Supreme Court Update - June 12, 2025

Dorsey & Whitney LLP on

The Supreme Court of the United States issued six decisions today: Parrish v. United States, No. 24-275: This case addresses the procedural requirements for filing a notice of appeal after the original deadline to appeal...more

Seyfarth Shaw LLP

PAGA Paraphrased – Osuna v. Spectrum Security Services, Inc.

Seyfarth Shaw LLP on

The Second District Court of Appeal held that, under the pre-reform PAGA statute, an individual employee need not have been employed or experienced a Labor Code violation during the one-year PAGA limitations period to have...more

Eversheds Sutherland (US) LLP

Unclaimed property: Michigan Supreme Court takes steps to curtail endless examinations

In litigation challenging unclaimed property examination findings, the Michigan Supreme Court took a first step towards curtailing the seemingly never-ending examination process, but left open an opportunity for the State to...more

Dorsey & Whitney LLP

The Supreme Court Update - March 27, 2025

Dorsey & Whitney LLP on

Yesterday, the Supreme Court of the United States issued two decisions: Bondi v. VanDerStok, No. 23-852: This case addresses a statutory challenge to ATF regulations designed to prohibit ghost guns—privately made...more

Holland & Knight LLP

A Look at Ongoing Nuclear Litigation

Holland & Knight LLP on

As part of an ongoing spate of litigation, the U.S. Nuclear Regulatory Commission (NRC) filed a motion to dismiss, on procedural grounds, in a case that challenges its authority to require construction and operating licenses...more

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