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When Moore Means Lease Image

When Moore Means Lease

Mike Henderson

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? Image

How Privileged Are Your Privileged Communications?

Richard B. Kapnick, Courtney A. Rosen & Eric T. Schmitt

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 Image

Bit Parts

Stan Soocher

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 Image

FTC: Professional Associations' Ethical Codes Restrict Competition

Diane Bieri, Jonathan Gleklen

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 Image

Avoid Transfer Taxes? Maybe Not

Elias M. Zuckerman

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 Image

Domino's Challenges Joint Employer Liability for Franchisors

Richard Blum & Hollis Pfitsch

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 Image

Dying Intestate After Divorce

Joann T. Palumbo

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? Image

City Parkland: Invalid Lease or Permissible License?

Stewart E. Sterk

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 Image

Court Watch

Rupert Barkoff, Lindsay A. Victor & Janice Inman

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 Image

Tax Court Imposes New Limitation on IRA Rollovers

Amy Neifeld Shkedy & Rebecca Rosenberger Smolen

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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