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Online Retailers Lose Challenge to New York's Internet Tax
In a case that has far-reaching ramifications because of the exponential expansion of cyberspace in general, and because of the growth of e-commerce in particular, the New York Court of Appeals has rejected challenges by two major online retailers to New York's 'Internet tax,' which requires collection of a sales tax on online purchases made by New York residents. See , N.Y. Tax Law '1101(b)(8)(vi).
The court, in Overstock.com v. New York State Dept. of Taxation & Fin. , No. 33 (N.Y. March 28, 2013), was not persuaded by arguments by Amazon.com and Overstock.com that the New York Internet tax was unconstitutional on its face. The U.S. Supreme Court ultimately may have the opportunity to opine on the constitutionality of the tax, but for now, the New York Court of Appeals' decision will allow the state to continue to collect the Internet tax from online retailers.
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.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
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.