Publications
On April 14, 2025, Partner Paul Tuchmann and Counsel Daniel Passeser authored the article titled, “The New Strategic Bitcoin Reserve and its Impact on Federal Criminal Practice” for the New York Law Journal. Paul and Daniel discuss President Trump’s executive order establishing a Strategic Bitcoin Reserve, which will maintain Bitcoin as a reserve asset of […]
The Montana Supreme Court in The Matter of the Estate of Jessie L. Beck, 418 Mont. 416 (2024) considered whether under Montana law, a cell phone video met the requirements of a validly executed last will and testament. The answer was a resounding no. Four days prior to the decedent’s death, he recorded a cell […]
In 2021, after a multi-year regulatory process, the Food and Drug Administration denied more than a million applications from tobacco manufacturers seeking to sell various flavored e-cigarette products. After that process concluded, an en banc Fifth Circuit vacated the FDA’s denial of those products’ applications, concluding that the agency performed a “surprise switcheroo” by relying […]
Last week, the Department of Health and Human Services’ Office of the Inspector General (OIG) published the report Most Institutions That Received NIH Funding Did Not Fully Understand When They Must Report Monetary Donations (OEI-03-22-00570). The Report examines whether recipients of National Institutes of Health (NIH) awards understand their responsibility to report monetary donations and […]
Under the Clean Water Act (“CWA”), the EPA issues permits limiting the pollutants that regulated entities can discharge into federal waters. Those permits generally operate either by establishing effluent limitations for certain pollutants or by imposing narrative requirements, like requiring the permittee to use “best practices” to limit pollution. But in recent years, the EPA […]
When it comes to estate and gift taxation, non-U.S. citizens face unique challenges based on their residence and domicile status. Understanding these concepts is crucial for effective estate planning and tax management. Determining Domicile for Estate and Gift Tax Purposes Estate and gift taxation of non-U.S. citizens is based on residence. For estate and gift […]
William Blake once observed that “a truth that’s told with bad intent, beats all the lies you can invent.” It turns out the Supreme Court agrees, at least for escaping liability under 18 U.S.C. § 1014. In Thompson v. United States (No. 23-1095), a unanimous court held that this statute criminalizes only false statements and […]
Federal law provides a mandatory minimum sentence of five years for a person who uses or carries a firearm during a “crime of violence.” In Delligatti v. United States (No. 23-825), the Supreme Court addressed whether a crime of omission involves the “use” of physical force, thus subjecting a defendant to the sentencing enhancement. A […]
The Financial Crimes Enforcement Network (FinCEN) has adopted an interim final rule that significantly narrows the scope of beneficial ownership information (BOI) filing requirements. The interim final rule (i) removes the requirement for U.S. companies and U.S. persons to report BOI, and (ii) revises the definition of “reporting company” to mean only those entities that […]
Navigating the complexities of estate tax can be challenging, especially when determining the domicile of a taxpayer with residences in multiple states. In the recent Connecticut Superior Court case, Daniels v. Commissioner, the court faced the intricate task of establishing the domicile of a wealthy individual who divided his time between Connecticut, Florida, and Arizona. This […]
Income and losses generated within a trust must be reported, but the entity or person required to report such income or losses depends on what kind of trust it is. If a trust is a “grantor trust,” the grantor (i.e. the person who funded the trust) is responsible for the reporting and payment of tax. […]
When a veteran seeks disability benefits, federal law provides that ties go to the applicant. But if the Veterans Administration decides it’s not a tie—that is, the preponderance of the evidence comes out against the veteran—then it has no occasion to apply this tiebreaking rule. That leads to a question only an appellate lawyer would […]
The federal Lanham Act provides that a plaintiff who prevails in a trademark infringement suit is sometimes entitled to recover the “defendant’s profits” derived from the infringement. But does the “defendant’s profits” look only to the named defendant, or can it consider the profits of separately incorporated affiliates that were not parties to the lawsuit? […]
In Glossip v. Oklahoma (No. 22-7466), the Supreme Court ordered a new trial for Petitioner Richard Glossip, an inmate on Oklahoma’s death row for over twenty years who has steadfastly maintained his innocence. By a vote of 5-3 (with Justice Gorsuch not taking part in the case), the Court concluded that Glossip’s conviction violated Napue […]
In Wisconsin Bell, Inc. v. United States, ex rel. Heath (No. 23-1127), the Supreme Court addressed whether the Government “provide[s]” money to a program that subsidizes telecommunications services for schools and libraries through a surcharge imposed on telecom carriers, meaning that a telecom company’s allegedly inflated claim for these subsidies is potentially subject to liability […]
In Waetzig v. Halliburton Energy Services, Inc., (No. 23-971), the Supreme Court finally settled a question lawyers have been debating from time immemorial: Is a plaintiff’s voluntary dismissal of a complaint without prejudice under Federal Rule of Civil Procedure 41(a) a “final proceeding” for purposes of a Rule 60(b) motion to reopen the suit? A […]
In Lackey v. Stinnie (No. 23-621), the Supreme Court addressed a question that had divided the circuits: If a plaintiff sues under Section 1983 and obtains a preliminary injunction, but subsequent events moot the suit before the district court can make that temporary relief permanent, is the plaintiff a “prevailing party” entitled to attorney’s fees […]
FinCEN announced on February 27 that it will not enforce the current reporting deadline of March 21 under the Corporate Transparency Act (CTA). FinCEN will not issue any fines or penalties or take any other enforcement action against any companies based on any failure to file or update beneficial ownership information (BOI) reports pursuant to […]
In Republic of Hungary v. Simon (No. 23-867), the Supreme Court addressed, for the second time, whether Jewish survivors of the Hungarian Holocaust have alleged enough facts to pierce the sovereign immunity of Hungary and its state-owned railway. And just as it did the last time, a unanimous Court concluded that the plaintiffs hadn’t done […]
As Wiggin and Dana looks forward to another year of growth, we remain dedicated to delivering timely, cost-effective, and insightful legal guidance to our diverse client base. Attached is our Mergers and Acquisitions practice group’s year-end report. We trust you’ll find it both intriguing and a testament to our expertise as we look forward to […]
A federal district court judge in Texas signed an order on February 17 lifting the last remaining nationwide injunction blocking beneficial ownership information (BOI) reporting under the Corporate Transparency Act (CTA). The Financial Crimes Enforcement Network (FinCEN) enforces BOI requirements and has promised a 30-day filing delay to allow reporting companies to comply. On February […]
The potential for antitrust challenges brought by the Federal Trade Commission (“FTC”) or the United States Department of Justice (“DOJ”) is well known among deal-making parties. However, parties should also keep in mind two lesser-known antitrust issues when seeking to complete their merger: (1) the potential for private merger challenges; and (2) the increased likelihood […]
Many individuals are honored when asked to serve on a philanthropic non-profit board of directors. Serving as a board member can be a rewarding experience, but it also comes with significant responsibilities. This article guides you through the essential steps and considerations before committing to this important role. What Does Membership Mean? Members of a […]
Well, that was fast. In the blink of an eye last week, TikTok—the social-media platform used by over 170 million Americans but owned by a foreign company with connections to the Chinese government—went dark in the United States. This followed the Supreme Court’s per curiam decision in TikTok v. Garland (No. 24-565), upholding the “Protecting […]
Partner Jolie Apicella authored the article titled, “Challenges to 340B and States’ Laws Will Impact the Future Scope of the Law” for the January/February issue of the Journal of Health Care Compliance, Volume 27, Number 1. Jolie reviews and assesses the impact of recent 340B Drug Discount Program litigation. To read the full article, click […]
In Royal Canin U.S.A., Inc. v. Wullschleger (No. 23-677), the Supreme Court resolved a jurisdictional dog fight over dog food. If a plaintiff files a complaint containing state- and federal-law claims, the complaint can ordinarily be removed to federal court, and that court will have jurisdiction to resolve all the claims. But what happens if, […]
In E.M.D. Sales, Inc. v. Carrera (No 23-217), the Supreme Court addressed a circuit split as to the evidentiary standard that applies when an employer argues that an employee is exempt from the minimum-wage and overtime-pay provisions of the Fair Labor Standards Act (“FLSA”). A unanimous Court agreed with the majority of lower courts that this issue […]
Navigating the tax landscape during estate administration is like solving a complex puzzle with each piece representing opportunity and risk. One challenge is determining where key expenses can be deducted – on the estate tax return (Form 706) and/or the estate’s income tax return (Form 1041). Making this decision impacts the estate’s overall tax liability […]
The Federal Trade Commission (“FTC”) has announced its narrowed “Junk Fee” Rule that targets pricing practices in the short-term lodging and live-event ticketing industries.[1] The Rule results from the FTC’s efforts over the past year to ban so-called “bait-and-switch” pricing tactics to ensure that, “consumers searching for hotels or vacation rentals or seats at a […]
Wiggin and Dana is excited to share our 2024 Year in Review. It was a year of advancement and success, and we hope you enjoy reading what’s inside. Click to read now. For more information, please contact our Marketing Department.