Features
When Moore Means Lease
Moore's Law revealed the fundamental question we all ask when faced with a new technology: should I <i>purchase</i> that device? The fact is, we don't know. The period of exponential improvement which we are all now familiar with has shown time and again that there will be some breakthrough in technology over the next several months that delivers a product to me that is better, cheaper and faster.
Features
How Privileged Are Your Privileged Communications?
Corporate counsel may be surprised to learn that, under certain circumstances, plaintiffs in shareholder litigation have gained access to privileged materials upon a showing of "good cause" under the fiduciary exception. This article discusses the basis for the fiduciary exception, the factors involved in the good-cause analysis, and the circumstances under which courts have turned over privileged materials to plaintiffs.
Columns & Departments
Bit Parts
ICM Partners Escapes Personal Jurisdiction in Film Suit in Washington State<br>In Suit Against Sony Music, Toto Is Denied Access To Apple/UMG Agreements<br>Rulings in Advance of Beastie Boys' Trial Against Monster Energy
Features
FTC: Professional Associations' Ethical Codes Restrict Competition
On Dec. 16, 2013, the FTC announced consent decrees settling charges that two professional associations, the Music Teachers National Association (MTNA) and the California Association of Legal Support Professionals (CALSPro), had violated Section 5 of the FTC Act by using their respective codes of ethics to restrain competition among association members.
Features
Avoid Transfer Taxes? Maybe Not
Last month, we began discussion of a hypothetical couple's transfers of assets to one another. We continue our analysis of the tax consequences of their proposed agreement herein.
Features
Domino's Challenges Joint Employer Liability for Franchisors
After more than three years of litigation, delivery workers for four Domino's pizza restaurants in Manhattan are receiving payments for unpaid wages. The payments of nearly $1.3 million began in January and are divided among approximately 60 delivery workers. While rare, the case applied well-settled principles of joint employment under wage and hour law to bring in the franchisor.
Features
Dying Intestate After Divorce
I have been practicing law for over 25 years, but I am still shocked when I hear that a person who spent so much time, effort, and money in a divorce proceeding has not taken the time to confer with an attorney and sign a will.
Features
City Parkland: Invalid Lease or Permissible License?
When may a New York municipality authorize commercial use of parkland without express authorization of the state legislature? That question recently reached the Court of Appeals in <i>Union Square Park Community Coalition v. New York City Department of Parks and Recreation</i>, in which the court upheld an agreement between the city and a private party authorizing the latter to operate a seasonal restaurant in Union Square Park.
Columns & Departments
Court Watch
Arbitration of Trademark Dispute Not Required <br>Court Finds Tax Preparer's Operations Shady, Puts It Out of Business<br>Mode-of-Operation Liability Cannot Be Assumed
Features
Tax Court Imposes New Limitation on IRA Rollovers
In <i>Bobrow v. Commissioner</i>, U.S. Tax Court Judge Joseph Nega surprisingly ruled that Internal Revenue Code (IRC) Section 408(d)(3)(B), which allows one tax-free 60-day rollover per year, applies to all of a taxpayer's IRAs, rather than to each IRA separately.
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