Case Summaries

Family Law

[05/15] In re Marriage Cases
In an action challenging California's ban on gay marriage, the state Supreme Court rules that the California Constitution must be interpreted to guarantee the fundamental constitutional right to form a family relationship to all Californians, whether gay or heterosexual, and to same-sex couples as well as to opposite-sex couples. The laws at issue are unconstitutional to the extent each statute reserves the designation of "marriage" exclusively to opposite-sex couples and denies same-sex couples access to that designation. The purpose underlying differential treatment of opposite-sex and same-sex couples embodied in California's current marriage statutes, the interest in retaining the traditional and well-established definition of marriage, is not a compelling state interest for purposes of the equal protection clause.

[05/12] In re Marriage of Holtemann
In a dispute about the legal effect of a spousal property transmutation agreement executed during marriage, judgment finding the underlying agreement effectuated a transmutation of husband's separate property into community property is affirmed where: 1) the unambiguous language in the parties' agreement evinced that the husband intended to, and did transmute his separate property; 2) nothing in the record suggested that the husband was misinformed or misled in light of the requisite express, unequivocal declarations of transmutations; and 3) his arguments for disparate treatment of his express declarations of transmutation based on his lack of separate counsel were unavailing, as he was fully advised of the consequences of failing to secure separate counsel, yet chose to proceed.

[05/09] Baran v. Beaty
In a case involving a mother who removed her minor son from Australia, denial of father's petition for return of the minor pursuant to the Hague Convention on the Civil Aspects of International Child Abduction and the International Child Abduction Remedies Act of 1988 is affirmed where: 1) based on evidence of the father's propensity for violence, the district court did not err in concluding that returning the minor to Australia would expose him to a grave risk of psychological harm; and 2) because the court was not presented with any proposed undertakings that could ameliorate the risk of harm to the child under the circumstances presented, the court did not abuse its discretion in denying the petition for return.

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Tax Law

[05/15] US v. Wealth & Tax Advisory Servs., Inc.
In a tax case, an order denying the government's petition to enforce a summons issued by the IRS is reversed where: 1) a 29-page "draft opinion letter" sent by taxpayers' accountants to the taxpayers' tax lawyers, containing extensive legal authority and analysis of a complicated tax transaction, constituted a "memorandum"; and 2) thus, even though the letter was characterized as a "draft," it was nevertheless subject to disclosure pursuant to taxpayers' agreement to provide to the IRS "[a]ll opinions and memoranda that provide a legal analysis" of the transaction in question.

[05/13] S&M Brands, Inc. v. Cooper
In an action involving the Tennessee's Attorney General's enforcement of an amended escrow provision in the Master Settlement Agreement between various states and tobacco manufacturers alleging an impermissible retroactive effect in violation of due process, a summary judgment ruling is reversed and remanded with instructions to dismiss the case without prejudice on grounds of sovereign immunity where: 1) continuous application of the retroactive statute is unlikely; 2) states enjoy immunity in federal court for tax-related claims; 3) the inherent dignity of the sovereign state favors immunity; and 4) the semi-tax nature of the escrow system would better lend itself to a suit in state court.

[05/12] Kornman & Assocs. Inc. v. US
In a proceeding under the Tax Equity and Fiscal Responsibility Act (TEFRA) in which plaintiffs were alleged to have attempted to create an artificial tax loss through the short sale of Treasury Notes and the transfer of partnership interests, summary judgment for the government and dismissal with prejudice of a petition for readjustment of partnership items is affirmed where the obligation to close a short sale is a liability for purposes of I.R.C. section 752.

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