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Taxation -- Federal income taxes -- Overpayment -- Interest -- Accrual date -- Jurisdiction -- Dispute between taxpayer and government over which federal law governs when taxpayers are entitled to a refund of overpaid taxes and interest on the overpaid amounts -- In a summary ruling, the Supreme Court, as court of final review, remanded for the Court of Appeals to have first opportunity to consider government's new argument that case belongs only in Court of Federal Claims, as the only basis for jurisdiction and only general waiver of sovereign immunity that encompasses taxpayer's claim is the Tucker Act
Taxation -- Income taxes -- Penalties -- Accuracy-related penalty -- Gross valuation misstatement penalty -- Jurisdiction -- District court had jurisdiction to determine whether a partnership's lack of economic substance could justify imposing on the partners a penalty for gross valuation misstatements -- Tax Equity and Fiscal Responsibility Act gives courts in partnership-level proceedings jurisdiction to provisionally determine the applicability of any penalty that could result from an adjustment to a partnership item, even if imposing the penalty would also require determining affected or non-partnership items such as outside basis -- Penalty for tax underpayments attributable to valuation misstatements is applicable to underpayments resulting from a basis-inflating transaction subsequently disregarded for lack of economic substance
Trademark infringement -- Jurisdiction -- Non-residents -- Tortious acts in state -- District court did not violate Due Process Clause by exercising personal jurisdiction over defendant who allegedly sold counterfeit and trademark-infringing products through operation of fully interactive commercial websites which targeted consumers throughout United States, including Florida -- District court's refusal to credit statements in defendant's affidavit that he was not affiliated with websites and did not conduct business in Florida was not clear error -- Requirements for specific personal jurisdiction over defendant under Florida's long-arm statute were satisfied where defendant committed tortious acts on behalf of entity that caused injury in Florida by selling trademark-infringing goods to Florida customers through website -- Corporate shield defense not available to defendant where plaintiff alleged that defendant committed intentional torts -- Due process -- Plaintiff's claims arise out of and relate to defendant's contacts with Florida, defendant purposefully availed himself of privilege of conducting activities within Florida, and exercise of personal jurisdiction comports with “traditional notions of fair play and substantial justice” -- Discussion of “effects test” for purposeful availment, minimum contacts, and “fair play and substantial justice”
Venue -- Forum selection clause -- Enforcement -- A forum selection clause may be enforced by a motion to transfer under 28 U.S.C. §1404(a), which provides that for “the convenience of parties and witnesses, in the interest of justice, a district court may transfer any civil action to any other district or division where it might have been brought or to any district or division to which all parties have consented” -- When a defendant files a Section 1404(a) motion, a district court should transfer the case unless extraordinary circumstances unrelated to convenience of the parties clearly disfavor a transfer -- In the present case, no exceptional factors appear to be present