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Articles from Related Newsletters
Market Value for Property Tax Purposes in a Recessionary MarketCommercial Leasing Law & StrategyA market value analysis for property tax purposes differs significantly from a market value analysis for other business purposes, such as financing or acquisitions. When deciding whether to file a property tax appeal and pursue the negotiation of a settlement and/or trial of your appeal, it is essential to understand this crucial difference in valuation methodology.
Taxpayer Suffers SILO (Pre-tax) Loss in Wells FargoLJN's Equipment Leasing NewsletterIn Wells Fargo & Company v. United States, a court considered for the first time SILOs involving domestic municipal transit agency lessees. While one would have thought that the domestic and federally approved nature of the transactions would have some influence on the decision, they did not.
What Rights Does an Abandoning Tenant Have?New York Real Estate Law ReporterBoth commercial and residential tenants sometimes face the personal or economic need to leave leased premises before the expiration of the lease term. In times of economic recession, the problem is more serious — both for landlords and for tenants — than in boom times. What rights does a tenant have in this situation?
Trademark Dilution: When ‘Minimally Similar’ May Be Similar EnoughThe Intellectual Property StrategistIn Starbucks Corp. v. Wolfe’s Borough Coffee, Inc., the Second Circuit rejected the district court’s determination that trademark owners must show "substantial similarity" between the trademarks at issue in order to prevail on a dilution by blurring claim under the TDRA. Citing the language of the TDRA, the appellate court found that the new statute required only "similarity," and that even "minimal similarity" could suffice to support a claim.
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