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A corporation’s contractual obligation to redeem shares is not necessarily a liability that reduces a corporation’s value for purposes of the federal estate tax. When calculating the federal estate tax, the value of a decedent’s shares in a closely held corporation must reflect the corporation’s fair market value. Truck Insurance ...
A retaliatory arrest or retaliatory prosecution occurs when law enforcement or prosecutorial actions are initiated in response to an individual’s exercise of their civil rights, such as freedom of speech or assembly. These actions are considered forms of misconduct, as they aim to punish individuals for engaging in constitutionally protected ...
The Court opined that the placement of the mixed-motive test in the status-based discrimination section and not the retaliation section indicated Congress' intent to exclude retaliation claims from that standard. The Court then turned to the text of the retaliation provision and found it similar to the ADEA provision addressed in Gross v.
Prosecutors have asked judges to stop using the term to refer to an unintentional error, and to restrict its use to describe a breach of professional ethics. E. Norman Veasey , the chief justice of Delaware Supreme Court , answered one such request in 2003 by noting the term's extensive use in rulings over the past 60 years.
Lozman v. City of Riviera Beach, 585 U.S. ___ (2018), is a case in which the United States Supreme Court decided that the mere existence of probable cause for an arrest did not bar the plaintiff's First Amendment retaliatory arrest claim, but deferred consideration of the broader question of when it might.
The general rule in criminal law is that there is no vicarious liability. This reflects the general principle that crime is composed of both an actus reus (the Latin tag for "guilty act") and a mens rea (the Latin tag for "guilty mind") and that a person should only be convicted if they are directly responsible for causing both elements to occur at the same time (see concurrence).
The Court believed retaliatory prosecution claims differed from such ordinary retaliation claims in two key respects. First, when the claimed retaliation is the bringing of criminal charges, there will always be evidence showing whether there was or was not probable cause for the underlying charge.
Iqbal, 556 U.S. 662 (2009), that senior government officials could not be held liable for the unconstitutional conduct of their subordinates under a theory of respondeat superior. [14] This is an example of the US Supreme Court making an exception to break from the general precedent of respondeat superior.