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Section 181 of the Internal Revenue Code (IRC) was first introduced in 2004 and, with some gaps in time, lasted through its expiration at the end of 2016. It has provided benefits to both producers of movies and television programs (and, for a shorter period of time, to producers of live stage productions) and — under pass-through legal structures such as limited liability companies — to their investors. Now, with the enactment at the end of 2017 of the sweeping new federal tax law, commonly referred to as the Tax Cuts and Jobs Act (the Jobs Act), §181 has been given new life, with a couple of additional benefits and a couple of additional twists.
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Recent Court Views on “Making Available” Controversy in Copyright Infringement
By Stan Soocher
Federal courts have long disagreed over whether the unauthorized “making available” of a plaintiff’s works to the public is sufficient to constitute copyright infringement under the U.S. Copyright Act. Two June District Court decisions demonstrated the differences between the views of the Fourth and Ninth Circuits.
Does Insurance Policy Cover Media Office COVID-19 Closure?
By Howard B. Epstein and Theodore A. Keyes
According to news reports, and judging from the plethora of lawsuits filed seeking insurance coverage for lost income incurred as a result of the COVID-19 pandemic, insurance companies are for the most part denying claims for business interruption losses. The type of insurance claim at issue may make a difference.
Commentary: Claims Filing Time Issues on Copyright Ownership from Everly Bros. Case
By J. Alexander Lawrence
Don and Phil Everly’s flawless harmonies that resulted in a string of hits in the 1950s and '60s regrettably ended in acrimony. The Sixth Circuit recently issued a decision in a dispute between Phil’s heirs and Don over copyright ownership of the No. 1 hit “Cathy’s Clown,” in which concurring Judge Eric E. Murphy raised important questions about when the statute of limitations should begin to run in copyright cases and whether courts have been correctly applying the law.
Counsel Concerns: Ice Cube’s Big3 Suit Against League’s Lawyers Ends Quietly
By Dan Packel
Three-on-three basketball league Big3, co-owned by hip hop artist and actor Ice Cube, quietly abandoned a lawsuit accusing the law firm Quinn Emanuel Urquhart & Sullivan of putting its lucrative relationship with the Republic of Qatar ahead of its attorney-client obligations to the fledgling sports project.
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