Latest 2 Cases: Whitehead v. BBVA Compass Bank (Professional Malpractice & Ethics), Turnham v. Commissioner (Tax Law)

Pope Francis’s Statement Endorsing Same-Sex Civil Unions Undermines the Moral Legitimacy and Legal Arguments in Fulton v. City of Philadelphia

DAVID S. KEMP, CHARLES E. BINKLEY

David S. Kemp, a professor at Berkeley Law, and Charles E. Binkley, MD, the director of bioethics at Santa Clara University’s Markkula Center for Applied Ethics, consider the implications of Pope Francis’s recently revealed statement endorsing same-sex civil unions as they pertain to a case currently before the U.S. Supreme Court. Kemp and Binkley argue that the Pope’s statement undermines the moral legitimacy of the Catholic organization’s position and casts a shadow on the premise of its legal arguments.

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Stigma and the Oral Argument in Fulton v. City of Philadelphia

LESLIE C. GRIFFIN

UNLV Boyd School of Law professor Leslie C. Griffin explains why stigma is a central concept that came up during oral argument before the Supreme Court in Fulton v. City of Philadelphia. Griffin points out that some religions have long supported racial discrimination, citing their religious texts, but courts prohibited such discrimination, even by religious entities. Griffin argues that just as religious organizations should not enjoy religious freedom to stigmatize people of color, so they should not be able to discriminate—and thus stigmatize—people based on sexual orientation.

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Whitehead v. BBVA Compass Bank

Docket: 19-11821

Opinion Date: November 6, 2020

Judge: Ray

Areas of Law: Professional Malpractice & Ethics, Securities Law

The Eleventh Circuit affirmed the district court's grant of summary judgment for appellees in an action brought by appellant, alleging claims for securities fraud and state common law claims of negligence, breach of fiduciary duty, suppression and fraud. Appellant alleged that appellees wrongfully failed to inform appellant of the risks involved in making a certain investment. The court found that the alleged wrongful conduct of appellees did not cause the economic loss for which appellant sues. In this case, there is no viable claim against appellees; no act or omission asserted against them was the cause of the loss suffered by appellant; and thus the district court properly granted summary judgment in their favor.

Turnham v. Commissioner

Docket: 19-12875

Opinion Date: November 6, 2020

Judge: Ray

Areas of Law: Tax Law

Appellants, a medical doctor and the subchapter S Corporation for which he works, filed suit against the IRS due to penalties it assessed against them for their failure to inform the IRS about questionable deductions the Corporation took for contributions it made for life insurance benefits. The district court granted summary judgment to the IRS. The Eleventh Circuit affirmed the district court's decision determining that the IRS was correct to issue penalties based on the ground that appellants did not file the required notice. In this case, the multi-employer welfare benefit plan is at least substantially similar to the type of plans that the IRS has indicated do not qualify for the exemption from IRC 419 and the corresponding IRC 419A(f)(6) deduction. Therefore, the district court correctly decided to grant summary judgment to the IRS.