Insights

Washington – July 8, 2025: The Amica Center for Immigrant Rights, formerly known as Capital Area Immigrants’ Rights (CAIR) Coalition, has honored Crowell & Moring with the Defenders of Due Process Award. Crowell was recognized for its commitment to “provide unwavering strategic litigation for immigrant children and adults facing detention and deportation.” The award will be presented at the annual Fall Fundraiser on October 8 in Washington, D.C.

New York – November 16, 2023: Crowell & Moring LLP, in collaboration with Brooklyn Defender Services, filed a lawsuit on behalf of a Brooklyn mother and her son against the NYC Administration for Children’s Services (ACS) in the U.S. District Court for the Eastern District of New York over ACS’s numerous violations of the family’s constitutional rights in its ruthless investigations of baseless reports of abuse and neglect at their home and school. 

In its April 21, 2026, opinion, the U.S. Court of Appeals for the Tenth Circuit affirmed the lower court’s ruling in Liberty Global, holding that the codified economic substance doctrine applies even when a taxpayer mechanically utilizes the provisions of the Tax Code. The court also held that common mergers and acquisitions elements and basic business transactions are not categorically carved out from the economic substance doctrine. The court dismissed the taxpayer’s argument that a separate relevancy determination needs to be made before the economic substance doctrine can be applied.

In 2024, the U.S. Supreme Court determined that the civil penalties issued by the SEC against individuals for committing securities fraud were unconstitutional because they were levied without a jury trial.[1]

On August 15, 2025, the Treasury Department and IRS released updated guidance concerning Beginning of Construction requirements to qualify for clean energy tax credits. This new guidance is critical for developers to consider as they rush to qualify for the tax credits before they expire entirely. The much-anticipated guidance followed the July 7, 2025 Executive Order 14315, Ending Market Distorting Subsidies for Unreliable, Foreign-Controlled Energy Sources (“July 7, 2025 Executive Order”), which signaled that the Trump Administration was planning to strictly enforce the termination of production and investment tax credits for solar and wind facilities that are set to expire under the One Big Beautiful Bill Act (OBBB Act), covered in more detail here. The new guidance comes at a time when many in the industry are struggling to keep up with the myriad ways that the new administration is working to roll back wind and solar tax credits, leaving developers to piece through the recent guidance to determine how best to structure and invest in clean energy projects given the volatile position of the current administration vis-a-vis wind and solar energy.