By 2-1 majority a Fifth Circuit panel affirmed the District Court.

FORBES: Protecting Tax Accrual Workpapers from IRS Summons

In the Rio Tinto case the majority on the 9th Circuit decided there was nothing wrong with, in essence, punting the case to mediation while they decide whether they even have jurisdiction to hear it.

FORBES: Judge's Dissent In Rio Tinto Case Slams Alien-Tort Claims

But then last September, the Second Circuit (which along with the Ninth Circuit has handled the great majority of ATS cases) ruled 2-1 in Kiobel v.

FORBES: Second Circuit Puts A Damper On Suits Under Alien Tort Statute