by Mallory Schowe | Jul 11, 2024
In a previous Wiggin and Dana LLP advisory, we addressed what constitutes a “foreign trust” under the Internal Revenue Code (IRC).[1] We now explore the tax consequences of a foreign trust, as well as the differences between a foreign grantor trust and a foreign...
by Christine Stackhouse | Jul 10, 2024
Greetings, Court Fans! Like the Court, itself, we’ll close out OT23 with Trump v. United States (No. 23-939), a highly consequential (and arguably consequentialist) decision on presidential immunity from criminal prosecution. As you all know by now, the Supreme Court,...
by Christine Stackhouse | Jul 8, 2024
Greetings, Court Fans! The Nine closed out OT23 with their so-called “clean-up conference” last Tuesday, issuing multiple GVRs in cases controlled by recent opinions and granting cert in five new cases for OT24. We’ll attend to some clean-up of our own with this...
by Christine Stackhouse | Jul 3, 2024
Greetings, Court Fans! We’re back with the nightcap of today’s doubleheader, consisting of summaries of Moody v. NetChoice (No. 22-277), an important First Amendment case that turned into an important case on facial constitutional challenges; City of Grants Pass,...
by Christine Stackhouse | Jul 3, 2024
Greetings, Court Fans! Last fall, if you asked commentators what OT23 was going to be about, chances are they would have said “the administrative state.” But things took a bit of a turn when circumstances in the lower courts conspired to fill out the Court’s docket...
