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Amici Rally Behind Liberty Global, Urging Tenth Circuit To Rein In Economic Substance Doctrine
Liberty Global's $2.4 billion tax deduction case has sparked significant industry concern, with major business groups filing amicus briefs challenging the 10th Circuit's interpretation of the economic substance doctrine. The competing legal standards and potential strict-liability penalties have created uncertainty for taxpayers structuring complex transactions under Code-compliant provisions.
United States Tax
CM
Crowell & Moring LLP
Article
Ninth Circuit Revives Dishwasher Warranty Class Action Against Whirlpool, Reversing Dismissal Of Washington Consumer Protection Act Claim
The Ninth Circuit reversed a district court's dismissal of a consumer protection claim, finding that a service plan's offer letter and contract, when read together, could plausibly deceive reasonable consumers about available remedies. The court held that fine-print disclaimers and qualifying language were insufficient to overcome the impression created by the marketing materials, and that such fact-intensive questions about consumer deception should not be resolved at the motion to dismiss stage.
United States Litigation
DM
Duane Morris LLP
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