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U.S. Supreme Court Denies Certiorari in Iowa Tax Case
On Oct. 3, 2011, the U.S. Supreme Court denied a petition for certiorari in KFC Corp. v. Iowa Department of Revenue. As a result, the Court has given its silent blessing to extending the “economic nexus” theory to justify states' imposition of tax obligations on out-of-state franchisors with no physical presence there. This will almost certainly result in other states extending their own concepts of economic nexus to reach revenues paid by in-state franchisees to out-of-state franchisors. While the ultimate economic implications for franchisors will depend on their particular corporate structures and where their franchisees are located, this could mark an important change in the economic relationship between franchisors and franchisees throughout the United States.
The Dormant Commerce Clause and Physical Presence Requirement
New York's Latest Cybersecurity Commitment
On Aug. 9, 2023, Gov. Kathy Hochul introduced New York's inaugural comprehensive cybersecurity strategy. In sum, the plan aims to update government networks, bolster county-level digital defenses, and regulate critical infrastructure.
Law Firms are Reducing Redundant Real Estate by Bringing Support Services Back to the Office
A trend analysis of the benefits and challenges of bringing back administrative, word processing and billing services to law offices.
Bit Parts
Summary Judgment Denied Defendant in Declaratory Action by Producer of To Kill a Mockingbird Broadway Play Seeking Amateur Theatrical Rights
Risks of “Baseball Arbitration” in Resolving Real Estate Disputes
“Baseball arbitration” refers to the process used in Major League Baseball in which if an eligible player's representative and the club ownership cannot reach a compensation agreement through negotiation, each party enters a final submission and during a formal hearing each side — player and management — presents its case and then the designated panel of arbitrators chooses one of the salary bids with no other result being allowed. This method has become increasingly popular even beyond the sport of baseball.
One Overlooked Element of Executive Safety: Data Privacy
Executives have access to some of the company's most sensitive information, and they're increasingly being targeted by hackers looking to steal company secrets or to perpetrate cybercrimes.