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Tax Considerations in Light of <i>Windsor v. U.S.</i>
When the U.S. Court of Appeals for the Second Circuit handed down its decision in Windsor v. U.S., it gave new hope to the many same-sex married couples in New York that their marriages might someday be afforded the same recognition as the marriages of opposite-sex couples. The emotional benefits of such an acknowledgement are undoubtedly substantial, but the financial benefits are equally compelling.
Edith Windsor had sought the return of the federal estate taxes she was compelled to pay because the United States was blind to her lawful marriage to Thea Spyer. The couple's home state of New York deemed their marriage valid. Had her marital status been recognized by the federal government, Windsor would have inherited her spouse's assets tax free, as would the widow of a man. The Second Circuit's ruling in Windsor v. U.S. confirmed the district court's finding that Section 3 of the Defense of Marriage Act (DOMA) ' the provision that declares that the federal government will not legally recognize the marriages of same-sex couples, whether those marriages were legal where performed or not ' is unconstitutional. As an unconstitutional law, it is therefore unenforceable. The Internal Revenue Agency (IRS) was ordered to return to Windsor the estate taxes she paid, which were in excess of $350,000.
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.
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.
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.
Disconnect Between In-House and Outside Counsel
'Disconnect Between In-House and Outside Counsel is a continuation of the discussion of client expectations and the disconnect that often occurs. And although the outside attorneys should be pursuing how inside-counsel actually think, inside counsel should make an effort to impart this information without waiting to be asked.