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Commercial Law

  • In Bobrow v. Commissioner, 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.

    April 02, 2014Amy Neifeld Shkedy and Rebecca Rosenberger Smolen
  • The U.S. District Court for the Southern District of New York refused to throw out part of an antitrust class action brought by television station owners against SESAC, the music licensing organization that represents about 20,000 composers. The ruling came just three months after a magistrate judge in Pennsylvania ruled that radio broadcasters are likely to prevail on similar claims against SESAC.

    April 02, 2014Ross Todd
  • The first quarter of 2014 is over. The major provisions of the Affordable Care Act are now in full swing, save the occasional delay of certain mandates. Companies, both large and small, understand that this law is now a fixture of our legislative structure. It will be amended, tugged at, pulled at, changed, expanded, and contracted. The private marketplace plays a crucial role in the development of the law, as well as the resulting impact on employers.

    April 02, 2014Jennifer S. Kiesewetter
  • Online counterfeit sellers are increasingly more sophisticated and are engaging in social media counterfeiting to exploit social media tools to bolster their sales of counterfeit products online.

    April 02, 2014Camille M. Miller, Elizabeth Lai Featherman
  • March 2014 turned out to be a big month for copyright litigation settlements. They all came without warning, but two seemed to make a lot of sense.

    April 02, 2014Jan Wolfe
  • This edition of the Quarterly State Compliance Review looks at some legislation of interest to corporate lawyers that went into effect between Jan. 1, 2014 and April 1, 2014. It also looks at some recent decisions of interest, including three from the Delaware courts.

    April 02, 2014Sandra Feldman
  • Copyright Registration Prerequisite Not Met
    Teller Prevails in Infringement Suit Over Signature Magic Trick

    March 31, 2014Stan Soocher
  • Optimism is riding high among construction contractors and equipment distributors that local non-residential activity will improve in 2014, according to a recent survey by Wells Fargo Equipment Finance Inc.

    March 27, 2014ALM Staff | Law Journal Newsletters |
  • This article examines the due diligence steps that every lawyer must address when advising a client about the merits of purchasing an equipment lease portfolio.

    March 27, 2014Anthony L. Lamm and Stephen Levin