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Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.
Summary: This Freman opinion is a 33-page analysis of, essentially, whether or not Ms. Freman is entitled to all or partial relief from tax liability pursuant to section 6015, the...
Delaware legislature adopted amendment to Section 102 of Delaware General Corporation Law permitting corporations to implement provision to eliminate or limit personal liability of certain officers for monetary damages for breach of fiduciary duty of care
A Delaware corporation itself does not owe fiduciary duties to its stockholders and cannot be sued by its stockholders for breach.
In SEC v. Blackburn, 15 F.4th 676 (5th Cir. Oct. 12, 2021), the United States Court of Appeals for the Fifth Circuit became the first circuit to consider whether a disgorgement order for violations...