For many years, the IRS has been aggressively auditing taxpayers who have filed income tax returns with the U.S. Virgin Islands (USVI) Bureau of Internal Revenue (VIBIR), claiming a 90% tax credit under the USVI Economic Development Program (EDP). The IRS has long believed that individuals are falsely claiming to be “bona fide” USVI residents…
Author: Wendy Spiro
Paymaster Is Not a Joint Employer Under Title VII or the Equal Pay Act
Companies with complex corporate structures or contractor relationships frequently face the threat of joint-employer liability under federal employment law. Just this year, the U.S. Department of Labor’s Wage and Hour Division issued guidance expansively interpreting the joint-employer doctrine under the Fair Labor Standards Act (“FLSA”) and the Migrant and Seasonal Agricultural Worker Protection Act, with…
Eleventh Circuit Declines to Wade into Clean Water Rule
The Eleventh Circuit has declined to decide a case it held to be entirely duplicative of a challenge to the EPA’s and Army Corps of Engineers’ Clean Water Rule making its way through the Sixth Circuit. The plaintiffs in Georgia ex rel. Olens v. McCarthy, 2016 WL 4363130 (11th Cir. Aug. 16, 2016), filed a…
Ask Not for Whom the Securities Exchange Act’s Statute of Repose Tolls; It Doesn’t.
Is a statute of repose subject to tolling? Although its holding was limited to the applicability of American Pipe tolling, created by the commencement of a class action, to the five-year statute of repose under Section 20(a) of the Securities Exchange Act of 1934, the Eleventh Circuit discussed the issue in broad terms in its August 10…
Summary Judgment Vacated in Bad Faith Case
This week the Eleventh Circuit, applying Florida law, vacated summary judgment in favor of the defendant insurer in a case alleging bad faith for failure to communicate a settlement offer. Hinson v. Titan Ins. Co., ___ Fed. App’x ___, 2016 WL 4169117 (Aug. 8, 2016) . The insurer received the offer, dated December 21, 2007 and including among other…
Eleventh Circuit Vacates Summary Judgment Following Answer from Florida Supreme Court
In August 2016, the Eleventh Circuit asked the Florida Supreme Court to weigh in on whether a Florida alternative construction dispute resolution statute requiring notice of any construction dispute implicates an insurer’s duty to defend its insured against “suits.” The Florida legislature enacted Chapter 558 of the Florida Statutes in 2003 “establishing a notice and…
Court Applies Final Judgment Review Standard to Grant of Summary Judgment
When no jury is demanded, does a district court have more leeway in granting summary judgment? The Eleventh Circuit explained the question in its July 26 opinion in Florida International University Board of Trustees v. Florida National University, Inc., 2016 WL 4010164 (11th Cir. July 26, 2016), affirming the district court’s judgment in favor of the…
Former Law Clerk Seeks New Opportunity
The Eleventh Circuit has an indirect connection with the current presidential race: Democratic vice presidential candidate Tim Kaine served as a law clerk to Senior Judge Lanier Anderson in 1983-84 in Macon.
The Turtles and Sirius XM Radio: Not So “Happy Together” as Eleventh Circuit Certifies Questions of Common Law Copyright to Supreme Court of Florida
In a June 29, 2016 opinion, the Eleventh Circuit examined the question of whether common law copyright under Florida law protects sound recordings fixed prior to February 15, 1972. The opinion in Flo & Eddie, Inc. v. Sirius XM Radio, Inc., 2016 WL 3546433 (11th Cir. June 29, 2016), written by Judge R. Lanier Anderson…
When a Settlement Contingent on Vacatur is Grounds for Rule 60(b) Relief from Judgment
On July 12, the Eleventh Circuit reversed the district court’s denial of a Rule 60(b) motion in Hartford Accident & Indemnity Co. v. Crum & Forster Specialty Insurance Co., 2016 WL 3741972 (11th Cir. July 12, 2016), and vacated the underlying summary judgment orders that the parties had jointly sought relief from in the motion. …