The U.S. Tax Court granted in part four North Carolina partnerships' cross-motion for summary judgment in a challenge to penalties the Internal Revenue Service (IRS) sought to impose on them for charitable deductions in tax years 2014 and 2015 related to syndicated conservation easement transactions...

In an unpublished opinion, the Ninth Circuit affirmed summary judgment for the U.S. government in a CERCLA liability lawsuit, requiring oil companies to reimburse approximately $50 million of EPA's environmental cleanup costs at a Superfund site in California. The government had sought reimbursement...

A district court on remand granted San Francisco's and Oakland's motion to remand to state court the cities' lawsuits alleging that six oil companies produce and promote products that create a public nuisance—sea-level rise—when combusted. The court previously denied the motion, finding that eva...

The Eighth Circuit affirmed a district court's dismissal of states' challenge to the Biden Administration's interim estimates on the social costs of greenhouse gas emissions. The states had sought to preliminarily enjoin federal officials, departments, and agencies from using the estimates "as bindi...