An appellate court in New York has affirmed an Unemployment Insurance Appeal Board determination that instructors at a nonprofit performing arts school are employees for whom the school must make payments for unemployment compensation insurance. Although it said that the evidence would also support a contrary determination, it affirmed the Board on the basis of substantial evidence to justify the decision.
When Joel Levy and his wife sued his former employer, the Young Adult Institute (“YAI”), for violations of the Employee Retirement Income Security Act and state law, YAI counterclaimed for damages as a faithless servant and from breach of his fiduciary duty resulting in excessive compensation and government enforcement actions against the agency. A federal District Court in New York City has upheld a Magistrate Judge’s decision denying Levy’s motion to dismiss the counterclaims.
A member seeking to restore his membership rights in a nonprofit club in North Dakota may sue individually and does not need others to support his claim, the Supreme Court of North Dakota has ruled. It has reversed a trial court holding that an individual has to meet a threshold number of plaintiffs in order to bring suit. (Marhula v. Grand Forks Curling Club, Supreme Ct. N.D., No.
Taxpayers who claimed a $3 million charitable contribution deduction for filing a land preservation easement to restrict development on their property have been denied a charitable contribution deduction and have been ordered to pay a “substantial understatement of income tax” penalty by the Tax Court.
When a bank trustee asked for guidance on how to distribute income from eight testamentary trusts left for the benefit of Bloomsburg Hospital in Pennsylvania, there wasn’t much debate about authorizing continued use of the trust income for the Hospital, even though the Hospital had been absorbed within a large regional healthcare system.
