Royal Dutch Petroleum Co. that the ATS is inapplicable to corporations.

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Neither exemption is categorically inapplicable to unlicensed accountants as a matter of law, and PwC has established material fact questions on whether Plaintiffs fall under either exemption.

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But then in 2010, the Second Circuit (which along with the Ninth Circuit has handled the great majority of ATS cases) ruled 2-1 in Kiobel that the ATS is inapplicable to corporations.

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In light of the fact that MSSB knew full well that, as a non-signatory, the terms of the Protocol were inapplicable to Fidelity, the heads I win, tails you lose posture adopted by MSSB with regard to its selective use of the terms of the Protocol was particularly opprobrious.

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General rules being generally inapplicable, the exception to post-claim planning involves exemption planning.

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The ordinary course of a trade or business exception is inapplicable because the rents are not derived from a trade or business and will therefore be subject to section 1411.

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