Mealey's Labor & Employment - Judge Rejects IRS Rule; Finds ACA Tax Subsidies Apply Only In State Exchanges

ODMULGEE, Okla. - Tax subsidies are available only to individuals who enroll through state exchanges under the language Congress chose to include in the Patient Protection and Affordable Care Act (ACA), and it is not a judge's place to revise those terms, an Oklahoma federal judge held Sept. 30 (State of Oklahoma, ex rel. Scott Pruitt v. Sylvia Mathews Burwell, et al., No. 11-30, E.D. Okla.).

Mealey's Insurance - Judge Rejects IRS Rule; Finds ACA Tax Subsidies Apply Only In State Exchanges

ODMULGEE, Okla. - Tax subsidies are available only to individuals who enroll through state exchanges under the language Congress chose to include in the Patient Protection and Affordable Care Act (ACA), and it is not a judge's place to revise those terms, an Oklahoma federal judge held Sept. 30 (State of Oklahoma, ex rel. Scott Pruitt v. Sylvia Mathews Burwell, et al., No. 11-30, E.D. Okla.).

Mealey's Health Law - Judge Rejects IRS Rule, Finds ACA Tax Subsidies Apply Only In State Exchanges

MUSKOGEE, Okla. - Tax subsidies are available only to individuals who enroll through state exchanges under the language Congress chose to include in the Patient Protection and Affordable Care Act (ACA), and it is not a judge's place to revise those terms, an Oklahoma federal judge held Sept. 30 (State of Oklahoma, ex rel. Scott Pruitt v. Sylvia Mathews Burwell, et al., No. 11-30, E.D. Okla.).

Mealey's PI/Product Liability - Arkansas High Court Says 'No' To Illegal Extraction Class Action For Actos

LITTLE ROCK, Ark. - The Arkansas Supreme Court on Sept. 25 said a state resident has standing to bring an "illegal extraction" claim under the state constitution but said the state's paying for prescriptions of the Actos diabetes drugs is not illegal extraction of state tax dollars (Greg Bowerman, et al. v. Takeda Pharmaceuticals U.S.A., et al., No. CV-13-1051, Ark. Sup.; 2014 Ark. LEXIS 500).

Mealey's Banking & Finance - Investors Must Produce Financial Documents In Breach Of Duty Suit, Magistrate Says

INDIANAPOLIS - Most of the financial and tax documents sought by a bank in a lawsuit brought by investors in a failed rate-swap agreement are relevant to the claims against it and are not unduly burdensome to produce, an Indiana federal magistrate judge ruled Sept. 22, mostly granting the bank's motion to compel (Executive Management Services Inc., et al. v. Fifth Third Bank, No. 1:13-cv-00582, S.D. Ind.; 2014 U.S. Dist. LEXIS 132473).

Mealey's Litigation Procedure - Investors Must Produce Financial Documents In Breach Of Duty Suit, Magistrate Says

INDIANAPOLIS - Most of the financial and tax documents sought by a bank in a lawsuit brought by investors in a failed rate-swap agreement are relevant to the claims against it and are not unduly burdensome to produce, an Indiana federal magistrate judge ruled Sept. 22, mostly granting the bank's motion to compel (Executive Management Services Inc., et al. v. Fifth Third Bank, No. 1:13-cv-00582, S.D. Ind.; 2014 U.S. Dist. LEXIS 132473).

Mealey's Litigation Procedure - ICSID Refuses To Modify Stay Of $1.75 Million Award Against Ecuador

WASHINGTON, D.C. - The president of a committee for the International Centre for the Settlement of Investment Disputes (ICSID) on Sept. 24 released a decision denying a request made by two companies that were awarded $1,769,625,000 in a dispute over an oil exploration and exploitation contract with the Republic of Ecuador to modify a stay of the decision, finding that the committee has no jurisdiction to modify the stay in relation to Ecuador's potential enforcement of a tax judgment issued in another court (Occidental Petroleum Corp., et al. v. The Republic of Ecuador, No. ARB/06/11, ICSID).

Mealey's Labor & Employment - 7th Circuit Finds Lack Of Standing, Nixes ACA Tax Challenge

MILWAUKEE - The administration's decision to delay implementation of the Patient Protection and Affordable Care Act (ACA) employer mandate does not provide a cash-only physicians group with standing, a Seventh Circuit U.S. Court of Appeals panel held Sept. 19 (Association of American Physicians & Surgeons Inc., and Robert T. McQueeney v. John Koskinen, commissioner of the Internal Revenue Service, in his official capacity, No. 14-2123, 7th Cir.).

Mealey's Insurance - 7th Circuit Finds Lack Of Standing, Nixes ACA Tax Challenge

MILWAUKEE - The administration's decision to delay implementation of the Patient Protection and Affordable Care Act (ACA) employer mandate does not provide a cash-only physicians group with standing, a Seventh Circuit U.S. Court of Appeals panel held Sept. 19 (Association of American Physicians & Surgeons Inc., and Robert T. McQueeney v. John Koskinen, commissioner of the Internal Revenue Service, in his official capacity, No. 14-2123, 7th Cir.).

Mealey's Health Law - 7th Circuit Finds Lack Of Standing, Nixes ACA Tax Challenge

MILWAUKEE - The administration's decision to delay implementation of the Patient Protection and Affordable Care Act (ACA) employer mandate does not provide a cash-only physicians group with standing, a Seventh Circuit U.S. Court of Appeals panel held Sept. 19 (Association of American Physicians & Surgeons Inc., and Robert T. McQueeney v. John Koskinen, commissioner of the Internal Revenue Service, in his official capacity, No. 14-2123, 7th Cir.).

Mealey's Labor & Employment - Physician Group Defends Standing In ACA Tax Case From Seemingly Skeptical Panel

MILWAUKEE - A cash-only physicians group challenging the Internal Revenue Service's implementation of the Patient Protection and Affordable Care Act (ACA) faced repeated questioning during Sept. 16 oral arguments from a Seventh Circuit U.S. Court of Appeals panel seemingly skeptical of its standing (Association of American Physicians & Surgeons Inc., and Robert T. McQueeney v. John Koskinen, commissioner of the Internal Revenue Service, in his official capacity, No. 14-2123, 7th Cir.).

Mealey's Insurance - Physician Group Defends Standing In ACA Tax Case From Seemingly Skeptical Panel

MILWAUKEE - A cash-only physicians group challenging the Internal Revenue Service's implementation of the Patient Protection and Affordable Care Act (ACA) faced repeated questioning during Sept. 16 oral arguments from a Seventh Circuit U.S. Court of Appeals panel seemingly skeptical of its standing (Association of American Physicians & Surgeons Inc., and Robert T. McQueeney v. John Koskinen, commissioner of the Internal Revenue Service, in his official capacity, No. 14-2123, 7th Cir.).

Mealey's Health Law - Physician Group Defends Standing In ACA Tax Case From Seemingly Skeptical Panel

MILWAUKEE - A cash-only physicians group challenging the Internal Revenue Service's implementation of the Patient Protection and Affordable Care Act (ACA) faced repeated questioning during Sept. 16 oral arguments from a Seventh Circuit U.S. Court of Appeals panel seemingly skeptical of its standing (Association of American Physicians & Surgeons Inc., and Robert T. McQueeney v. John Koskinen, commissioner of the Internal Revenue Service, in his official capacity, No. 14-2123, 7th Cir.).

Mealey's Labor & Employment - Michigan Federal Judge Denies Discovery Motion In Retirement Benefits Tax Dispute

FLINT, Mich. - A Michigan federal judge on Sept. 11 overruled objections to a magistrate judge's order that denied a motion to compel discovery and denied a motion to compel compliance with subpoenas that were filed by a Michigan man in his class complaint accusing his former employer of violating the Employee Retirement Income Security Act by failing to properly determine Federal Insurance Contributions Act (FICA) taxes payable at the time of his retirement (John B. Davidson, et al. v. Henkel Corporation, et al., No. 12-14103, E.D. Mich.; 2014 U.S. Dist. LEXIS 127152).

Mealey's Litigation Procedure - Michigan Federal Judge Denies Discovery Motion In Retirement Benefits Tax Dispute

FLINT, Mich. - A Michigan federal judge on Sept. 11 overruled objections to a magistrate judge's order that denied a motion to compel discovery and denied a motion to compel compliance with subpoenas that were filed by a Michigan man in his class complaint accusing his former employer of violating the Employee Retirement Income Security Act by failing to properly determine Federal Insurance Contributions Act (FICA) taxes payable at the time of his retirement (John B. Davidson, et al. v. Henkel Corporation, et al., No. 12-14103, E.D. Mich.; 2014 U.S. Dist. LEXIS 127152).

Mealey's Insurance - Full D.C. Appeals Court Takes Up ACA Tax Credit Case

WASHINGTON, D.C. - The District of Columbia Circuit U.S. Court of Appeals granted en banc review on Sept. 4 of a decision finding that the Patient Protection and Affordable Care Act (ACA) provides tax credits only for individuals who enrolled through state-created exchanges (Jacqueline Halbig, et al. v. Sylvia M. Burwell, et al., No. 14-5018, D.C. Cir.).

Mealey's Health Law - Full D.C. Appeals Court Takes Up ACA Tax Credit Case

WASHINGTON, D.C. - The District of Columbia Circuit U.S. Court of Appeals granted en banc review on Sept. 4 of a decision finding that the Patient Protection and Affordable Care Act (ACA) provides tax credits only for individuals who enrolled through state-created exchanges (Jacqueline Halbig, et al. v. Sylvia M. Burwell, et al., No. 14-5018, D.C. Cir.).

Mealey's Banking & Finance - 1st Circuit Finds Federal Entities Are Exempt From Paying Real Estate Tax

BOSTON - After finding that the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corp. (Freddie Mac) and the Federal Housing Finance Agency (FHFA) are excused from paying state and local taxes, the First Circuit U.S. Court of Appeals on Aug. 27 affirmed decisions issued by two federal courts to dismiss actions filed by municipalities that sought unpaid real estate transfer taxes (Town of Johnston v. Federal Housing Finance Agency, et al., No. 13-2034, 1st Cir.; 2014 U.S. App. LEXIS 16576).

Mealey's Insurance - Plaintiffs: En Banc Review Of ACA Tax Decision Delays Ultimate Resolution

WASHINGTON, D.C. - En banc review of a decision that tax credits apply only for individuals who receive insurance through state Patient Protection and Affordable Care Act (ACA) exchanges would only delay ultimate resolution before the U.S. Supreme Court, plaintiffs told the a federal appeals court Aug. 18 (Jacqueline Halbig, et al. v. Sylvia M. Burwell, et al., No. 14-5018, D.C. Cir.).

Mealey's Health Law - Plaintiffs: En Banc Review Of ACA Tax Decision Delays Ultimate Resolution

WASHINGTON, D.C. - En banc review of a decision that tax credits apply only for individuals who receive insurance through state Patient Protection and Affordable Care Act (ACA) exchanges would only delay ultimate resolution before the U.S. Supreme Court, plaintiffs told the a federal appeals court Aug. 18 (Jacqueline Halbig, et al. v. Sylvia M. Burwell, et al., No. 14-5018, D.C. Cir.).

Mealey's PI/Product Liability - Tax On 'Small Tobacco' Found Unconstitutional By Texas Appeals Court

AUSTIN, Texas - A tax levied on small tobacco companies that did not participate in the 1998 settlement of a deceptive advertising action brought against four major tobacco companies is unconstitutional, the Third District Texas Court of Appeals ruled Aug. 15 (Susan Combs, et al. v. Texas Small Tobacco Coalition, et al., No. 03-13-00753-CV, Texas App., 3rd Dist.).

Mealey's PI/Product Liability - Tobacco Companies Tell D.C. Court Government Unfairly Taxes Legal Manufacturers

WASHINGTON, D.C. - R.J. Reynolds Tobacco Co. and Santa Fe Natural Tobacco Co., Inc. filed suit against the U.S. Department of Agriculture (USDA) and other federal agencies in the U.S. District Court for the District of Columbia Aug. 14, alleging that the government fails to account for cigarettes sold illegally by unlicensed manufacturers, including Native American manufacturers, when assessing taxes against the tobacco industry under the Fair and Equitable Tobacco Reform Act (FETRA) (R.J. Reynolds Tobacco Co., et al. v. United States Department of Agriculture, et al., No. 14-cv-01388-KBJ, D. D.C.).

Mealey's Litigation Procedure - 10th Circuit Upholds Lay Witness Testimony, Rejects Daubert Challenge

DENVER - A lay witness did not exceed the scope of Federal Rule of Evidence 701 in a tax fraud trial, a 10th Circuit U.S. Court of Appeals panel found July 28, affirming a lower court's conviction and rejecting the appellant's challenge of the witness's testimony (United States of America v. Curtis L. Morris, No. 12-1474, 10th Cir.; 2014 U.S. App. LEXIS 14292).

Mealey's Labor & Employment - California's Top Court Says Suit Alleging Employee Misclassification Can Proceed

SAN FRANCISCO - The Federal Aviation Administration Authorization Act (FAAAA) does not preempt a California unfair competition law (UCL) lawsuit filed by the state alleging that a trucking company misclassifies drivers as independent contractors in order to avoid paying payroll taxes or provide workers' compensation, the California Supreme Court held July 28 (The People ex rel. Kamala D. Harris, etc. v. Pac Anchor Transportation, Inc., et al., No. S194388, Calif. Sup.; 2014 Cal. LEXIS 5181).

Mealey's Antitrust/Unfair Competition - California's Top Court Says Suit Alleging Employee Misclassification Can Proceed

SAN FRANCISCO - The Federal Aviation Administration Authorization Act (FAAAA) does not preempt a California unfair competition law (UCL) lawsuit filed by the state alleging that a trucking company misclassifies drivers as independent contractors in order to avoid paying payroll taxes or provide workers' compensation, the California Supreme Court held July 28 (The People ex rel. Kamala D. Harris, etc. v. Pac Anchor Transportation, Inc., et al., No. S194388, Calif. Sup.; 2014 Cal. LEXIS 5181).