By Memorandum Opinion entered by The Honorable Gregory M. Sleet in Recro Gainesville LLC v. Actavis Laboratories FL, Inc., Civil Action No
In the recent decision of Spizz v. Goldfarb Seligman & Co. (In re Ampal-American Israel Corp.), 2017 WL 75750 (Bankr. S.D.N.Y. Jan. 9, 2017), the
Title 11 of the United States Code, better known as the “Bankruptcy Code”, allows companies to not only restructure their debts, but to modify current
On September 14, in a stunning development governing the federal regulation of tax practitioners engaged in the "practice of tax" under 31 U.S.C. 3130, the Service, proposed revoking the covered opinion standards in Circular 230 and also served up a package of proposed regulations on ethical standards concerning practice before the IRS.
On May 29, 2012, the United States Supreme Court issued an opinion in the Radlax Gateway Hotel bankruptcy proceeding regarding the viability of a plan of reorganization that prohibited a bank from credit-bidding on the debtors’ assets.
The Internal Revenue Service has just published a first set of temporary regulations (T.D. 9567) under section 6038D requiring foreign financial assets of U.S. persons to be reported to the IRS for federal income tax purposes for tax years beginning after March 18, 2010.
By Order, dated September 22, 2011, and Opinion later entered explaining the Court’s reasoning by The Honorable Leonard P. Stark, in Ateliers De La Haute-Garonne, et al. v. Broetje Automation-USA Inc., et al., Civil Action No. 09-598-LPS (D.Del., September 26, 2011, unsealed October 4, 2011), the Court granted the motion of defendants Broetje Automation-USA, Inc. and Bröetje-Automation GMBH (collectively, “Broetje”) for partial summary judgment of invalidity for failure to disclose the best mode as required by 35 U.S.C. 112 1.
Section 1031 of the U.S. Internal Revenue Code (26 U.S.C. 1031) (the Code) sets forth that gains and losses for certain exchanges of property are not recognized
By Memorandum Opinion entered by The Honorable Leonard P. Stark in Ateliers De La Haute-Garonne, et al. v. Broetje Automation-USA Inc., et al., Civil Action No. 09-598-LPS (D.Del., October 13, 2011), the Court denied the motion of defendants Broetje Automation-USA, Inc. and Bröetje-Automation GMBH to dismiss plaintiffs’ first claim for lack of subject matter jurisdiction.
By Memorandum Opinion entered by The Honorable Sue L. Robinson in Solvay, S.A. v. Honeywell Specialty Materials LLC, et al., Civil Action No. 06-557-SLR (D.Del., August 26, 2011), the Court granted defendant Honeywell’s motion for summary judgment of no willful infringement.