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  • Commentaries
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2d Circuit Case Commentaries

Cannon’s Section 179D Deduction and Accounting Method Change: Establishing New Limits on Retroactive Reporting

Cannon’s Section 179D Deduction and Accounting Method Change: Establishing New Limits on Retroactive Reporting

Date: Feb 20, 2025
Cannon’s Section 179D Deduction and Accounting Method Change: Establishing New Limits on Retroactive Reporting Introduction The case of The Cannon Corporation and Subsidiaries v. Commissioner of...
Establishing the "Total Concept and Feel" Standard: Narrowing the Scope of Copyright Substantial Similarity

Establishing the "Total Concept and Feel" Standard: Narrowing the Scope of Copyright Substantial Similarity

Date: Feb 20, 2025
Establishing the "Total Concept and Feel" Standard: Narrowing the Scope of Copyright Substantial Similarity Introduction The case of LeTicia Lee v. Warner Media, LLC, et al. presents an important...
Refined Scrutiny on Prosecutorial Conduct and Sentencing Enhancements in Federal Public Corruption Cases

Refined Scrutiny on Prosecutorial Conduct and Sentencing Enhancements in Federal Public Corruption Cases

Date: Feb 19, 2025
Refined Scrutiny on Prosecutorial Conduct and Sentencing Enhancements in Federal Public Corruption Cases Introduction The case of United States of America, Appellee, v. Linda Mangano and Edward...
Affirmation of Above-Guidelines Sentencing: Balancing Section 3553(a) Factors in Substantive Reasonableness

Affirmation of Above-Guidelines Sentencing: Balancing Section 3553(a) Factors in Substantive Reasonableness

Date: Feb 19, 2025
Affirmation of Above-Guidelines Sentencing: Balancing Section 3553(a) Factors in Substantive Reasonableness Introduction The case, UNITED STATES OF AMERICA v. STEFVON ELEY, brought before the United...
Res Judicata Confirmed: Defining the Limits of Newly Discovered Evidence and Fraud on the Court in Zoning Litigation

Res Judicata Confirmed: Defining the Limits of Newly Discovered Evidence and Fraud on the Court in Zoning Litigation

Date: Feb 19, 2025
Res Judicata Confirmed: Defining the Limits of Newly Discovered Evidence and Fraud on the Court in Zoning Litigation Introduction In this judicial decision, the United States Court of Appeals for the...
Clarifying “Same Course of Conduct” in Narcotics Conspiracy Sentencing

Clarifying “Same Course of Conduct” in Narcotics Conspiracy Sentencing

Date: Feb 18, 2025
Clarifying “Same Course of Conduct” in Narcotics Conspiracy Sentencing Introduction The case of UNITED STATES OF AMERICA, Appellee, v. ROMAN DUNNIGAN, Defendant-Appellant addressed a series of...
Second Circuit Refines Apportionment of Fault and Restoration Award in ERISA Fiduciary Breach Case

Second Circuit Refines Apportionment of Fault and Restoration Award in ERISA Fiduciary Breach Case

Date: Feb 17, 2025
Second Circuit Refines Apportionment of Fault and Restoration Award in ERISA Fiduciary Breach Case Introduction The case of Donna Browe et al. v. Glenn Laumeister and CTC Corporation addresses...
Precedent-Setting Ruling on Agent Liability and Honest Services Fraud in Mangano Case

Precedent-Setting Ruling on Agent Liability and Honest Services Fraud in Mangano Case

Date: Feb 17, 2025
Precedent-Setting Ruling on Agent Liability and Honest Services Fraud in Mangano Case Introduction The case of United States of America v. Linda Mangano and Edward Mangano represents a significant...
Affirmation of Conviction in James Hunter v. Anthony J. Annucci: A Comprehensive Analysis

Affirmation of Conviction in James Hunter v. Anthony J. Annucci: A Comprehensive Analysis

Date: Feb 17, 2025
Affirmation of Conviction in James Hunter v. Anthony J. Annucci: A Comprehensive Analysis Introduction The case of James Hunter v. Anthony J. Annucci was adjudicated in the United States Court of...
Substantial Evidence Standard in Asylum Credibility Determinations

Substantial Evidence Standard in Asylum Credibility Determinations

Date: Feb 17, 2025
Substantial Evidence Standard in Asylum Credibility Determinations Introduction The case of Hanka Roka v. Pamela Bondi, United States Attorney General addresses critical issues surrounding the...
Enforceable Preliminary Agreements and Severability: Insights from Givaudan SA v. Conagen Inc.

Enforceable Preliminary Agreements and Severability: Insights from Givaudan SA v. Conagen Inc.

Date: Feb 17, 2025
Enforceable Preliminary Agreements and Severability: Insights from Givaudan SA v. Conagen Inc. Introduction In the case of Givaudan SA v. Conagen Inc., the United States Court of Appeals for the...
Intent to Deprive Standard Established for Adverse Inference Instructions under Rule 37(e)(2)

Intent to Deprive Standard Established for Adverse Inference Instructions under Rule 37(e)(2)

Date: Feb 17, 2025
Intent to Deprive Standard Established for Adverse Inference Instructions under Rule 37(e)(2) Introduction In the case of Richard Hoffer v. Police Officer Elyssa Tellone et al., the United States...
Second Circuit Affirms Dismissal of In Forma Pauperis Complaint Due to Defendant Immunity and RICO Claim Limitations

Second Circuit Affirms Dismissal of In Forma Pauperis Complaint Due to Defendant Immunity and RICO Claim Limitations

Date: Feb 17, 2025
Second Circuit Affirms Dismissal of In Forma Pauperis Complaint Due to Defendant Immunity and RICO Claim Limitations Introduction In the case of Jennifer Lynn Dees and Ethan Davis Smith v. Jillian...
Zhang v. City of New York: Affirmation of Due Process in Correctional Medical Care

Zhang v. City of New York: Affirmation of Due Process in Correctional Medical Care

Date: Feb 17, 2025
Zhang v. City of New York: Affirmation of Due Process in Correctional Medical Care Introduction The case of Man Zhang and Chunman Zhang versus the City of New York addresses critical issues...
Castillo v. Bondi: Strengthening Standards for 'Particular Social Group' and CAT Relief in Immigration Law

Castillo v. Bondi: Strengthening Standards for 'Particular Social Group' and CAT Relief in Immigration Law

Date: Feb 17, 2025
Castillo v. Bondi: Strengthening Standards for 'Particular Social Group' and CAT Relief in Immigration Law Introduction In the case of Elmer Balmore Castillo v. Pamela Bondi, the United States Court...
Affirmation of RICO and Mann Act Convictions in R. Kelly Case: Expanding Legal Definitions and Enforcement

Affirmation of RICO and Mann Act Convictions in R. Kelly Case: Expanding Legal Definitions and Enforcement

Date: Feb 17, 2025
Affirmation of RICO and Mann Act Convictions in R. Kelly Case: Expanding Legal Definitions and Enforcement <Section> Introduction The appellate case United States of America v. Robert Sylvester...
Mootness Doctrine Reinforced in ADA-Related Housing Discrimination Case

Mootness Doctrine Reinforced in ADA-Related Housing Discrimination Case

Date: Feb 17, 2025
Mootness Doctrine Reinforced in ADA-Related Housing Discrimination Case Introduction In the case of John Doe v. James V. McDonald, M.D., adjudicated by the United States Court of Appeals for the...
Affirmation of Drug Trafficking Conspiracy Convictions: Key Legal Principles and Implications

Affirmation of Drug Trafficking Conspiracy Convictions: Key Legal Principles and Implications

Date: Feb 17, 2025
Affirmation of Drug Trafficking Conspiracy Convictions: Key Legal Principles and Implications Introduction In the landmark case of United States of America v. Shamar Davis, Adrian Goudelock, Jai...
Denial of Motion to Reopen Removal Proceedings: Analysis of Chao He v. Pamela Bondi

Denial of Motion to Reopen Removal Proceedings: Analysis of Chao He v. Pamela Bondi

Date: Feb 17, 2025
Denial of Motion to Reopen Removal Proceedings: Analysis of Chao He v. Pamela Bondi Introduction The case of Chao He v. Pamela Bondi involves petitioner Chao He, a citizen of the People's Republic of...
Second Circuit Narrows 'Contributing Factor' Standard in SOX Whistleblower Retaliation Claims

Second Circuit Narrows 'Contributing Factor' Standard in SOX Whistleblower Retaliation Claims

Date: Feb 17, 2025
Second Circuit Narrows 'Contributing Factor' Standard in SOX Whistleblower Retaliation Claims Introduction In the landmark case of Trevor Murray Plaintiff-Appellee-Cross-Appellant, v. UBS Securities,...
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