Between the Lines Blog

Arkansas School's Restriction on Student Speech Found "Unreasonable" by Eighth Circuit
Category: Appellate Law, Education, Eighth Circuit Appellate , Litigation
An Arkansas school had an unwritten policy of restricting tabling to registered student organizations and school departments. At least generally, there was no problem with this policy. However, as applied to one particular group, the Eighth Circuit recently held that the policy’s distinction…
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May the "Force" Majeure Be With You: Is COVID-19 a Force Majeure Event?
Category: Appellate Law, Coronavirus (COVID-19), Eighth Circuit Appellate , Litigation
The COVID-19 pandemic has impacted all aspects of our daily interactions. And, its effect on many businesses’ ability to function cannot be overstated. It has been devastating. As you are well aware, the pandemic has also added a number of new words and phrases to our vocabulary—“social…
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8th Circuit Affirms that the Reasonable-Basis Defense to Negligence Tax Penalty Requires Actual Reliance on the Relevant Authority
Category: Eighth Circuit Appellate , Tax
The Internal Revenue Regulations provide for a defense from the 20% negligence penalty imposed under Section 6662(a) of the Internal Revenue Code only where the taxpayer’s “return position is reasonably based on one or more [relevant] authorities.” 26 C.F.R. § 1.6662-3(b)(3) (emphasis added). In…
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Winning Early in Complex Business Litigation Alleging Fraud
Category: Appellate Law, Business, Eighth Circuit Appellate , Litigation
In a recent case alleging common law and consumer fraud, the Eighth Circuit Court of Appeals affirmed dismissal because the plaintiff failed to meet the requisite pleading standard. The plaintiff, a commercial printing company, purchased a printing press from the defendant technology company. Four…
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Product Manufacturer Wins Strategic Victory at the Eighth Circuit Court of Appeals
Category: Eighth Circuit Appellate , Litigation, Products Liability
Plaintiff sued a wood chipper manufacturer alleging products liability and failure to warn claims under both strict liability and negligence. The manufacturer filed timely, strategic motions resulting in dismissal of the lawsuit in federal district court. In this recent decision by the Eighth…
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