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At nearly 54,000 words — with an abundance of accounting formulas, and numerical charts and graphs — it could be a difficult read for the accounting-issues faint of heart. But the significance of the U.S. Tax Court decision for celebrities and their estates is clear: Prior to now, as Tax Court Judge Mark V. Holmes noted: “We haven’t had a case directly addressing the taxability of the image and likeness.” Estate of Jackson v. Commissioner, 17152-13.
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NIL Regulation: Can the NCAA Recover and Advance Its Own Fumble?
By Howard Mulligan
With a view toward injecting some modicum of clarity into the volatile arena of NIL, a plethora of legislation has been enacted at the state level and proposed at the federal level.
Determining Ownership Rights of Social Media Accounts
By Dyan Finguerra-DuCharme, Felicity Kohn and Abla Belhachmi
Whether in the context of artist/entertainment company, employer/employee, franchisor/franchisee or influencer/brand relationships, who owns and controls the social media accounts and associated goodwill sometimes comes into dispute. This article provides guidance on the standards courts apply in determining ownership rights over social media accounts, as well as best practices to head off such disputes before they occur.
Trademark Trial and Appeal Board’s View of Parodies
By Susan A. Smith and Doyle S. Tuvesson
While most trademark-related lawyers are familiar with the “Bad Spaniels” and “Chewy Vuitton” federal court decisions on trademark parody, decisions by the USPTO Trademark Trial and Appeal Board on trademark parody marks are rarely examined.
By Entertainment Law & Finance Staff
Notable recent court filings in entertainment law.
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