Defining "Person" in the AIA: SCOTUS Grants Cert in Return Mail, Inc. v. United States Postal Service, et al.
Client Alert | less than 1 min read | 11.12.18
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Client Alert | 3 min read | 10.07.25
Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.
On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation.
Client Alert | 12 min read | 10.06.25
California’s Landmark AI Law Demands Transparency From Leading AI Developers
Client Alert | 5 min read | 10.06.25
From Yellow Jackets to Red Flags: DOJ Stings Georgia Tech for Alleged Cybersecurity Noncompliance
Client Alert | 3 min read | 10.06.25
How Really Simple Licensing May Change Online Content Licensing
