Decisions re Wrongful Termination Case and Applicability of GST Tax - Employment Law - U.S. Sixth Circuit
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Decisions re Wrongful Termination Case and Applicability of GST Tax

Pendley v. Fed. Mine Safety & Health Review Comm'n, No. 09-3213 involved a plaintiff's petition for review of an order of the Federal Mine Safety & Health Reivew Commission, which affirmed the ALJ's ruling against the petitioner in his suit against his former employer claiming wrongful termination. 

In granting in part and denying in part the petititon, the court held that the Commission erred in its analysis of the ALJ's decision with regard to defendant's three-part justification for terminating plaintiff's employment, as at the very least, the Commission departed from its own precedent without articulating a reason for doing so.  In addition, the Commission erred in finding that the plaintiff's post-reinstatement working conditions did not constitute adverse action by the employer.

Estate of Timken v. US, No. 09-3650, involved an issue of whether the incidence of the estate tax can skip a generation when a pre-GST tax irrevocable trust does not mandate a generation-skipping transfer but merely grants discretion to the trustee or others to skip generations in transferring of assets.  In affirming the district court's decision, the court held that the transfers at issue are subject to the GST tax because the grandfathering exemption is ambiguous as applied to this case, the regulation is a reasonable interpretation of the grandfathering exemption, and this case falls within the regulation. 

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