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.
Features
Film Takedown Order Part of Controversy In Ninth Circuit Dispute over <i>Muslims</i> Film
Controversy has followed <i>Innocence of Muslims</i> ever since the 14-minute video was uploaded to YouTube and dubbed into Arabic. After provoking violent and sometimes deadly protests around the world, the film has set off a legal firestorm at the U.S. Court of Appeals for the Ninth Circuit.
Features
SESAC Faces Narrower Claim For Anti-Trust
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.
Features
Corporations' 'Seismic Shift' to Private Exchanges
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.
Features
Combating Counterfeiting
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.
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