Features
Jeff Nelson
If you dispose of an business asset and subsequently reinvest your sales proceeds to acquire a "like-kind" replacement asset of equal or greater value, then the recognition of taxable gain (along with the lessor's obligation to pay tax on that gain) is deferred until the replacement asset is sold or, in the case of subsequent follow on exchanges, until the replacement's replacement asset is sold in a taxable disposition.
Features
Michael I. Rudell
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Neil J. Rosini
An elite group of large talent agencies have earned reputations as gatekeepers to success in the film and television industries. Non-client writers and producers attempt to share in that success by becoming agency clients or by having their ideas, presentations and screenplays accepted by the agencies for their existing clients. The agencies' practice of "packaging" a combination of services for a single film or television project has enhanced their gatekeeping role.
Features
Tony Mauro
In one of two recent U.S. Supreme Court rulings in cases the entertainment industry has followed, the High Court decided that the inventor of a Spider-Man web-shooting device cannot extend his reach for royalties beyond the expiration of his patent.
Columns & Departments
ALM Staff
&
Law Journal Newsletters
Who's going where; who's doing what.
Columns & Departments
Stan Soocher
Home Renovation Service Fails to Establish Claims Against Reality TV Show Producers<br>Owner of Original Woodstock Site Loses Equal Protection Suit<br>TV Show Appearance Release Bars Doctor's Suit over <i>Mob Wives</i>
Features
Benjamin Seigel
Even though a seller's reclamation rights may find their underpinnings in the common law and in the UCC, there are strict limitations on the seller's reclamation rights under the Bankruptcy Code.
Features
Michael D. Brophy
On Feb. 6, 2015, the Supreme Court of Canada issued a landmark ruling, overturning precedent only two decades after it held that Canadian citizens have the right to end their lives, but if done with the assistance of a physician, that physician could be held liable. This highly anticipated decision is expected to encourage the efforts of right-to-die advocates in the United States and abroad.
Features
Joseph M. Kuo
On Sept. 16, 2011, the America Invents Act became effective, including provisions directed at non-practicing entities, commonly known as "patent trolls." Many believe, however, that patent trolls are still a plague, and that more must be done to curtail abusive patent litigation. This has led to the introduction of several patent reform bills.
Features
Shmuel Vasser
&
Negisa Balluku
In today's digital marketplace, understanding how the law applies to virtual assets is becoming as important as understanding how it applies to the brick-and-mortar world. Despite the importance of the Internet to commerce, however, it is still unclear how important provisions of bankruptcy law apply to certain virtual assets.
Features
Zoe Ferguson
After several defeats, Sirius XM Radio won an important ruling in its ongoing legal battle with the '60s rock band The Turtles.
