Respondent determined the following deficiencies in Federal income tax and section 6662(a) accuracy-related penalties for (1) Steven E. Vlach and Nancy Vlach (Dr. and Mrs. Vlach, individually, and Vlachs, collectively) for tax years 2001, 2002, 2003, and 2004; (2) Steven E. Vlach, P.C. (Vlach P.C.),...   MORE>>

In Clackamas Gastroenterology Associates, P.C. v. Wells, 538 U.S. 440 (2003), the Supreme Court set out a test for determining whether a shareholder-director of a professional corporation is an employee for purposes of the Americans with Disabilities Act (ADA). Id. at 449-50. This appeal allow...   MORE>>

Central States, Southeast and Southwest Areas Pension Fund ( Central States or the Fund ) is a multiemployer pension plan for members of the Teamsters union in the eastern half of the United States. Nagy Ready Mix employed Teamsters labor and participated in the Central States plan. In 200...   MORE>>

Respondent determined the following deficiencies and section 6662(a) accuracy-related penalties with respect to petitioners Federal income tax: Penalty Year Deficiency sec. 6662(a) 1998 $176,279 $35,256 20...   MORE>>

Respondent determined the following deficiencies and penalties with respect to petitioners Federal income tax: Penalties Sec. 6663 Sec. 6662 Year Deficiency (Mrs. Laciny) (Mr. Laciny) ...   MORE>>

This case involves the Internal Revenue Service's efforts to collect taxes and penalties assessed upon four corporations. The corporations acknowledged that they owed the federal government more than $24 million in taxes and penalties, but before the Internal Revenue Service (IRS) could collect agai...   MORE>>

Appeal from a judgment of the United States District Court for the Western District of New York (Telesca, J.), dismissing a claim against medical corporations that operate a New York-based healthcare facility. The dismissed claim was for breach of the fiduciary duty of confidentiality arising from a...   MORE>>

This is an appeal from a judgment awarding unpaid wages and liquidated damages under the Fair Labor Standards Act ( FLSA ). Appellees challenge the judgment itself, as well as the district court s denial of their post-trial motions under Federal Rules of Civil Procedure 50(b) and 59(e). For th...   MORE>>

This case arises from a now-defunct Ponzi scheme. The defendants are MB Investment Partners, Inc. ( MB ), a registered investment adviser, and various persons affiliated with MB. The fraudulent scheme was perpetrated by Mark Bloom while he was an employee and officer of MB, through a hedge fund ...   MORE>>

When an employer participates in a multiemployer pension plan and then withdraws from the plan with unpaid liabilities, federal law can pierce corporate veils and impose liability on owners and related businesses. These appeals present issues on the scope of such liabilities. Plaintiff Central State...   MORE>>