The Supreme Court released several new decisions at the end of last week. While the most covered decision was probably where the Court ruled in favor of the photographer and against Andy Warhol, each decision offers a potentially helpful insight into the interworking of the Court.

Gonzalez v. Google LLC (Anti-Terrorism Act / Section 230)

Listen to the Supreme Court’s opinion syllabus here.
After the Twitter ruling below, the plaintiffs failed to state a claim under the Anti-Terrorism Act. 18 U.S.C. §2333(d). The Court reversed and remanded and decided it did not need to reach the question regarding 47 U.S.C. §230 (“Section 230”).

Per Curiam.

Amgen Inc. v. Sanofi (Patent)

Listen to the Supreme Court’s opinion syllabus here.
In an antibody patent that helps to reduce levels of low-density lipoprotein (LDL) cholesterol, Amgen is not permitted to prosecute its patent, as it is too vague. Patents must be written in a way such that “any person skilled in the art . . . to make and use the [invention],” which Amgen failed to do here.

Justice Gorsuch for a unanimous Court.

Andy Warhol Foundation for Visual Arts, Inc. v. Goldsmith (Copyright)

Listen to the Supreme Court’s opinion syllabus here.
In 1984, Newsweek purchased a photograph of Prince from Goldsmith, it then hired Andy Warhol to reproduce the image. Warhol then later licensed the work in 2016, Goldsmith claimed copyright infringement. Warhol argues the work is sufficiently “transformative,” the Court disagrees, reasoning that the “purpose and character” factor in the four-part “fair-use” review cuts against Warhol.

Note: I recommend reading Justice Kagan’s dissent, it is a very well-written opinion that provides an counter to her typical ally’s majority.

Justice Sotomayor delivered the Opinion of the Court. Justice Kagan filed a dissenting opinion, which Chief Justice Roberts joined.

Twitter, Inc. v. Taamneh (Anti-Terrorism Act)

Listen to the Supreme Court’s opinion syllabus here.
Respondents failed to state a claim against the social media companies under the Anti-Terrorism Act (18 U.S.C. § 2333(d)(2)) as they fail to sufficiently show that the companies aided and abetted ISIS.

Justice Thomas delivered the Opinion of the Court. Justice Jackson filed a concurring opinion.

Ohio Adjutant General’s Dept. v. FLRA (Federal Labor Relations Act)

Listen to the Supreme Court’s opinion syllabus here.
The Federal Labor Relations Act has jurisdiction over an “agency” of the federal government. A State National Guard qualifies as a federal agency under the statute when it applies to dual-status technicians, employed by both the National Guard and a federal military branch.

Justice Thomas delivered the Opinion of the Court. Justice Alito filed a dissenting opinion, which Justice Gorscuh joined.

Polselli v. IRS (Tax Summons)

Listen to the Supreme Court’s opinion syllabus here.
When the IRS issues a summons related to the collection of an assessment, the IRS only needs to provide notice if the delinquent taxpayer has a legal interest in the account. Therefore, no notice is required when it issued against a third-party, such as a law firm or business entity.

Justice Gorsuch for a unanimous Court.

Jake Leahy

Jake A. Leahy

Attorney

Jake A. Leahy is a tax attorney at Airdo Werwas who counsels nonprofits, local governments, and businesses in tax, regulatory, and commercial matters.

He is a former Assistant Illinois Attorney General in the Revenue Litigation Bureau, where he handled…

Jake A. Leahy

Attorney

Jake A. Leahy is a tax attorney at Airdo Werwas who counsels nonprofits, local governments, and businesses in tax, regulatory, and commercial matters.

He is a former Assistant Illinois Attorney General in the Revenue Litigation Bureau, where he handled estate tax litigation, collections audits, and matters involving various state agencies. He previously served as a Judicial Law Clerk in the Circuit Court of Cook County, Law Division, Tax & Miscellaneous Remedies Section, working on administrative review actions, commercial disputes, and tax-related litigation.

Jake previously served on the Board of Education for Bannockburn School District 106 from 2017 to 2023, including as Vice President from 2020 to 2023. His experience in local government informs his work with public-sector clients, boards, and nonprofit organizations.

Jake is active in professional and bar organizations. He serves as an Assembly Member of the Illinois State Bar Association, Chair of the Chicago Bar Association’s State & Local Tax Committee and Young Lawyers Section Federal Tax Committee, and a member of the Editorial Board of the DuPage County Bar Association. He was recognized by the Illinois State Bar Association with its Law Student Public Service Award during law school, and by the Internal Revenue Service for his work with the Low-Income Tax Clinic at Holy Name Cathedral.

Jake earned his LL.M. in Taxation from Georgetown University Law Center, his J.D. from the University of Illinois Chicago School of Law, and his B.A. from the University of Illinois at Urbana-Champaign. He is admitted to practice in Illinois, the U.S. Tax Court, and the U.S. District Court for the Northern District of Illinois.

Outside of practice, Jake has completed three marathons, is a regular at Wrigley Field, and appreciates Chicago architecture.

Education

    • Georgetown University Law Center, LL.M. in Taxation, 2025

    • University of Illinois Chicago School of Law, J.D., 2023

    • University of Illinois at Urbana-Champaign, B.A. Political Science: Public Policy & Democratic Institutions, 2019

Admitted to Practice

    • Northern District of Illinois, 2025

    • U.S. Tax Court, 2024

    • Illinois, 2023

Associations

    • Illinois State Bar Association

    • Chicago Bar Association

    • American Bar Association, Tax Section

    • DuPage County Bar Association

    • Celtic Law Association