United States v Home Concrete & Supply LLC.
26 U.S.C. §6501(e)(1))(A), which extends the period for detecting mistakes in tax returns from 3 years to 6 years only applies to complete omissions. It does not apply to basic understatements which lead to a smaller taxable gross income.
Area(s) of Law:- Administrative Law
Wood v. Milyard
Courts of appeals have authority to raise a forfeited timeliness defense sua sponte in exceptional cases, but the court of appeals abused its discretion when it dismissed petitioner’s habeas petition as untimely because the state had deliberately waived the statute of limitations defense.
Area(s) of Law:- Habeas Corpus
Kappos v. Hyatt
A patent applicant’s ability to introduce new evidence in a civil 35 U.S.C. § 145 claim is limited only by the Federal Rules of Evidence (FRE) and the Federal Rules of Civil Procedure (FRCP). The district court is to review new evidence concerning a disputed question of fact de novo taking into account the administrative record of the Patent and Trade Office (PTO) as well as the new evidence.
Area(s) of Law:- Patents
Mohamad v. Palestinian Authority
The Tortured Victims Protection Act's authorization of a suit against an "individual" only extends liability to natural persons and not to non-sovereign organizations.
Area(s) of Law:- Tort Law
Caraco Pharmaceutical Laboratories, Ltd. v. Novo Nordisk A/S
The Hatch-Waxman Act's counterclaim provision allows generic drug manufacturers to seek an FDA order requiring changes by the patent holder both to approved uses of the drug and to corrections of the patent's scope.
Area(s) of Law:- Administrative Law
Filarsky v. Delia
A private individual temporarily retained by the government is entitled to seek qualified immunity from a §1983 suit.
Area(s) of Law:- Civil Rights § 1983
Florence v. Board of Chosen Freeholders of the County of Burlington
The elimination of contraband in correctional facilities requires reasonable search procedures, and courts should defer to prison officials as to the reasonableness of these procedures.
Area(s) of Law:- Criminal Procedure
Rehberg v. Paulk
A grand jury witness is entitled to the same absolute immunity from a § 1983 suit as a trial witness.
Area(s) of Law:- Criminal Procedure