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...

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...

The Fifth Circuit affirmed a district court's order remanding back to state court a lawsuit brought against oil companies concerning their operations during World War II. Louisiana parishes initially filed suit in state court, arguing the companies had violated Louisiana's State and Local Coastal Re...

A district court granted summary judgment for nonprofit groups in a challenge to an Iowa statute aimed at preventing them from recording images or videos of conditions in slaughterhouses and other animal facilities. The groups argued that the statute impermissibly restricted their First Amendment fr...

The Fifth Circuit affirmed in part and reversed in part a district court’s dismissal of a lawsuit concerning a 2019 Texas law that allows only owners of existing transmission lines in the state to build, own, or operate new lines that connect to existing lines. A company seeking to enter the state...

The D.C. Circuit vacated a district court's grant of summary judgment to EPA in a challenge to the Agency's approval of a permitting program for coal ash disposal facilities in Oklahoma. Environmental groups challenged EPA’s approval on several grounds under RCRA and the APA, and the district cour...

The D.C. Circuit held, 2-1, that an agency must provide notice and an opportunity for public comment when withdrawing a rule that has been filed for public inspection but not yet published in the Federal Register. In January 2017, USDA announced it had finalized a rule designed to protect show horse...

The Iowa Supreme Court, 4-3, affirmed a summary judgment order dismissing a landowner's nuisance, trespass, and drainage claims against a neighboring confined animal feeding operation (CAFO). The neighboring CAFO moved for summary judgment based on the statutory immunity enacted in Iowa's "right-to-...

The Federal Circuit reversed a Court of Federal Claims ruling that the U.S. government was not liable for the flooding of homes near two Houston dams managed by the U.S. Army Corps of Engineers during Hurricane Harvey. Property owners downstream of the Addicks and Barker Dams argued that the governm...