Where the taxpayers argued that they were not required to report $45.7 million of compensation income, the series of business transactions were devoid of economic substance and were thus insufficient for avoiding tax liability. Moreover, despite the taxpayers’ assertion they ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative Judge J. Harvie Wilkinson III

The administrative law judge erred by requiring objective evidence about the persistence and limiting effects of fibromyalgia on the claimant’s daily life. This error was compounded by the fact that objective evidence was present, but ignored. The record as a ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative Judge James A. Wynn Jr.

The United States Fish and Wildlife Service, or FWS, could not be ordered to make records available in the future. FOIA applies to records already in existence; not to information that will be created in the future. Background The amended ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative

Where parties challenging construction of a natural gas pipeline are likely to succeed on their argument that authority was lacking to modify a nationwide permit issued by the Army Corps of Engineers in 2017, the construction was stayed. Background Petitioners ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative

The court joined the Third and Sixth circuits in holding that applicants could argue the Social Security administrative law judges who heard their cases were improperly appointed, although they did not raise this issue during the agency proceedings. The decision ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative Judge James A. Wynn Jr.

The state health commissioner properly denied a regional medical center’s application for a certificate of public need, which the center sought so it could provide open heart surgery and cardiac catherization services. Background The Chesapeake Regional Medical Center sought to ...

Tagged with: Administrative Judge Clifford L. Athey Jr. Virginia Court of Appeals

Plaintiffs lacked standing to challenge changes to Virginia’s Medicaid reimbursement rates and their applicability to emergency rooms and hospital readmissions via a declaratory judgment action. Background This suit involves the Commonwealth of Virginia’s Medicaid reimbursement rates and their applicability to ...

Tagged with: Administrative Judge Henry E. Hudson U.S. District Court - Eastern District

When the Army ended a contract with a Kansas state agency and instead awarded it to a private company, the Randolph-Sheppard Vending Facility Act of 1936, or RSA, required the Army to justify its decision to the Secretary of the ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative

Where the applicant testified that his oxycodone prescription, which he takes three times each day, requires him to rest each time he takes it and causes him to urinates 20 to 30 times each day, the administrative law judge, or ...

Tagged with: 4th U.S. Circuit Court of Appeals Administrative

Where interpretative testimony and expert opinion would likely be required to determine the validity of a final rule issued by the Council on Environmental Quality, or CEQ, and the standing and ripeness issues raised by the defendants could require evidence, ...

Tagged with: Administrative Judge James P. Jones U.S. District Court - Western District