Features
Mitchell-Lama Conversions and the Martin Act
Can a limited-profit housing company seeking to withdraw from the Mitchell-Lama program avoid supervision by the Attorney General if the withdrawal does not involve any transfer of property or physical exchange of shares?
Features
When Business Interests Are Valued Subsequent to the Date of Commencement
In Part Two, let us now address two other scenarios where valuing a business interest as of the commencement date value would unfairly prejudice one party because the change in value is in no way attributable to the titled spouse's active efforts.
Features
Tax Considerations in Light of <i>Windsor v. U.S.</i>
When the U.S. Second Circuit handed down its decision in <i>Windsor v. U.S.</i>, it gave new hope to the many same-sex married couples in New York that their marriages might someday be afforded the same recognition as the marriages of opposite-sex couples. The emotional benefits of such an acknowledgement are undoubtedly substantial, but the financial benefits are equally compelling.
Features
For Better or for Worse: The Case Against Referenda on Marriage Equality
While it is natural for same-sex marriage supporters to want to ride the current wave of ballot box victories for marriage equality, that instinct should be resisted because popular-vote referenda are simply not the appropriate vehicle for determining fundamental individual rights, like the right to marry.
Features
Analysis of Appeals Courts' Views on File Sharer Damages
In 2012, the U.S. Court of Appeals for the Eighth Circuit issued what was only the second federal appellate ruling on statutory damages against an infringing file sharer. The Eighth Circuit reinstated statutory damages of more than $220,000 against a woman who illegally file-shared two dozen songs, finding the damages to be constitutional.
Features
Factors in Assessing Statutory Damages for Digital Copyright Infringement
A recent federal district court award of $6.6 million in statutory damages to music publishers for the unlicensed use of song lyrics by the website LiveUniverse and its operator was hailed as the first of its type for owners of song lyrics, and thus a significant milestone for content owners in the digital era.
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