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United States: Tax Court Rules In Favor Of Service In TEFRA Entity Level Audit Case In Kearney Partners Fund, LLC, By And Through Lincoln Partners Fund, LLC, TMP v. United States - Fox Rothschild LLP

The plaintiffs challenged a set of tax adjustments and related penalty determinations made by the Internal Revenue Service to nine partnership returns subject to the TEFRA entity audit rules that were introduced under the Tax Equity and Fiscal Responsibility Act of 1982 .        

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United States: Supreme Court Continues To Push The Envelope For Merits Determinations - Cozen O'Connor

The lesson to class counsel may be that in class actions, pleading or arguing in the alternative can have serious adverse consequences, as the Supreme Court has essentially instructed lower courts to flyspeck class certification evidence for inconsistencies with discarded liability theories.        

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United Kingdom: Life With The New Protocol: The Diminution Question - Charles Russell LLP

This case, therefore, acts as a useful reminder of the principles of determination of dilapidations claims and reinforces the commitment of the judiciary to focus heavily on both cost of repairs and valuation issues when assessing such claims.        

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United States: Behrend And Amgen:The Supreme Court Sends Mixed Signals About Reaching The Merits At The Class Certification Stage - Schnader Harrison Segal & Lewis LLP

The U.S. Supreme Court has sent mixed signals this term regarding when courts can address merits issues at the class certification stage. On March 27, 2013, in Comcast Corp. v. Behrend, the Court reaffirmed that lower courts may not "refus[e] to entertain arguments that b[ear] on the propriety of class certification, simply because those arguments would also be pertinent to the merits determination."        

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United States: O2 Micro Does Not Apply When Jury Explicitly Told By Court To Use Only The Court’s Claim Construction - Finnegan, Henderson, Farabow, Garrett & Dunner, LLP

In Function Media, L.L.C. v. Google Inc., No. 12-1020, the Federal Circuit affirmed the district court’s determination that one patent was invalid as indefinite and the jury’s verdict that two other patents were invalid and not infringed.        

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