Addressing the limits of federal jurisdiction, the US Court of Appeals for the Sixth Circuit affirmed the dismissal of an action seeking a ...
Declaratory judgments under the Uniform Declaratory Judgment Act (UDJA) can be a powerful tool, resolving current (or future) disputes while opening an avenue to claim attorneys’ fees. Once a UDJA ...
Even so, the ultimate goal of some equity proceedings is a declaration of the plaintiff's rights vis-à-vis the defendant. Actions to rescind or reform a contract are examples. A request for an ...
The U.S. Tax Court has been brutal in its treatment of so-called microcaptive insurance companies. These are captive insurance companies which have both made the Internal Revenue Code § 831(b) ...