Revenue Rule Does Not Bar Foreign Tax Authority’s Fraud Suit to Recover Refund Payments Where No Tax Was Owed 1. Introduction Skatteforvaltningen v. Markowitz (2d Cir. Aug. 31, 2026) is a bellwether...
Second Circuit Adopts “Representative Sample” Pleading for Direct FCA Claims While Reviving Reverse FCA Liability for Concealed Overpayment Retention 1. Introduction In United States v. Amerisource...
Lowell v. Lyft, Inc.: ADA Plaintiffs Must Prove Proposed Modifications Will Likely Produce Effective WAV Service; “Facial Reasonableness” Alone Is Not Enough 1. Introduction In Lowell v. Lyft, Inc....
Second Circuit Defines PREP Act “Causal Relationship” (No Sole-Cause Requirement) and Holds Denials of PREP Act Immunity Immediately Appealable; CUTPA Cannot Recast Medical Malpractice I....
Upward Variances May Not Punish Non‑Cooperation: The Second Circuit Requires Sindima-Specific Findings and Reassignment When Sentencing References Failure to Help Recover Firearms 1. Introduction In...
First Step Act § 404(b) Resentencing Cannot Reduce Statutory Mandatory-Minimum Supervised Release Using Nonretroactive § 401 Changes or Related Guidelines (Post-Concepcion) Introduction United States...
FVRA Incumbent-First-Assistant Rule and Anti-Circumvention Bar on “Total Delegation” of a Vacant U.S. Attorney’s Powers 1. Introduction Case: In re Grand Jury Subpoenas to the Office of the New York...
Section 1958 “Consideration” Means Reciprocal Inducement (Not Employment): The Second Circuit’s Rule for Murder-for-Hire I. Introduction In United States v. Martin (2d Cir. Aug. 21, 2026), the Second...
IDEA “Stay-Put” Relief Is Unavailable for Past, Completed School Years Absent a Showing of Current Jeopardy (and Post-Relief Claims Are Moot) 1. Introduction Juca v. Banks (2d Cir. Aug. 20, 2026)...
FIRREA Succession Clause Does Not Transfer Investors’ Rule 10b-5 Purchase-and-Sale Claims to the FDIC; No FIRREA Exhaustion for Third-Party Securities Claims Introduction Sjunde AP-Fonden v. FDIC (2d...
Residual-Exception Admission of Unsworn Recantation Letters to Defeat Grand-Jury Probable Cause at Summary Judgment I. Introduction Batista-Reyes v. Paul (2d Cir. Aug. 17, 2026) arises from a 1993...
Post–Loper Bright “Best Reading” Rule: INA “Conviction” Requires (1) Foundational Criminal-Procedure Protections and (2) Criminal Sentencing I. Introduction Wong v. Blanche (2d Cir. Aug. 19, 2026)...
Second Circuit: Church Autonomy Bars Defamation Claims Inextricably Intertwined with Clergy Selection, Discipline, and Internal Governance—even After Social-Media Dissemination 1. Introduction Belya...
Section 3559(e)(1) “Minor Victim” Clause Is Circumstance-Specific; State Predicate May Categorically Match Any Listed Federal Sex Offense 1. Introduction United States v. Valder (2d Cir. Aug. 18,...
Second Circuit Recognizes a First Amendment Right to Record Publicly Visible Police-Station Exteriors from a Public Sidewalk (Subject to Qualified Immunity for Pre-Decision Conduct) 1. Introduction...
Coram Nobis Harmless-Error Review: Kotteakos Governs (and Petitioner Bears the Burden) Case: Stinn v. United States of America, No. 25-293 (2d Cir. Aug. 17, 2026) Court: United States Court of...
Defective Trustee Substitution Goes to Capacity—Not Article III Standing—and May Be Cured by Waiver/Ratification 1. Introduction In UMB Bank, N.A. v. Bristol-Myers Squibb Company (2d Cir. Aug. 13,...
United States v. Matos: The Second Circuit Adopts Hunter’s “Miscarriage of Justice” Exception to Appeal Waivers—But Holds Routine Guidelines Disputes Still Waived; Standing-Order Incorporation...
Ex Parte Buccal-Swab DNA Warrants: No Pre-Issuance Hearing Required, and Probable Cause Need Not Identify a Viable Comparison Sample 1. Introduction United States v. Leeper (2d Cir. Aug. 13, 2026)...
Second Circuit: Compelled Disclosure of Third-Party Customer Data Is Outside Zauderer and Invalid Absent a Reasonable Central Hudson Fit 1. Introduction In DoorDash, Inc. v. City of New York (2d Cir....