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Features
When does a tax liability claim arise in a bankruptcy case? The issue was recently addressed by the U.S. District Court for the District of Delaware which ruled that federal income taxes for the year in which a debtor files for bankruptcy are entitled to priority treatment as administrative expenses when the end of the taxable year occurred after the bankruptcy petition date.
Features
As rent defaults skyrocket in 2020, practitioners reviewing the default provisions in their clients' commercial leases must ask themselves a crucial question: Does the provision set out a conditional limitation or a condition subsequent?
Features
In re Smith The Bankruptcy Appellate Panel for the Tenth Circuit recently joined the majority of circuit courts of appeals in finding that a creditor seeking a judgment of nondischargeability must demonstrate that the injury caused by the prepetition debtor was both willful and malicious under Section 523(a)(6) of the Bankruptcy Code.
Columns & Departments
Artist's Parents Get Dispute With Manager Sent to Arbitration Reasons for Approval of Pro Hac Vice Application in Music Litigation Third Circuit Knocks Down Right of Publicity Claim Over Character in Gears of War Video Game
Features
Patent infringement disputes in the United States are not only heard in district courts. The U.S. International Trade Commission (ITC) also decides high-stakes intellectual property disputes — with the remedy for the IP rights holder not being damages, but rather an exclusion order that can block a competitor's importation of infringing articles into the U.S. That remedy can be incredibly powerful for companies engaged in stiff competition in the U.S. market.
Features
While it is likely that the long-term impact of COVID-19 on commercial real estate will be significant, the short-term effect may be to accelerate sector and geographic trends that were already prevalent before the pandemic emerged.
Features
Chapter 11 petition strategy will almost invariably require and depend upon cash flow for continued use of leased stores and restaurants. To say the least, for those companies that filed for bankruptcy on the eve of the COVID-19 shutdowns, the strategies — and available cash flows to pay landlords — did not go as planned.
Features
Taking a pulse on the impact of the pandemic on all sectors of global commercial real estate, valuation firm Duff & Phelps, in conjunction with the GRI club, surveyed over 300 directors on the state of affairs.
Features
In this quarter's Case Law Review, we'll take a look at recent rulings that cover the discoverability of ESI on sources other than a computer, whether social media posts offer any degree of privacy, and the importance of proportionality when attempting to compel production during litigation.
Columns & Departments
Federal Circuit: HP Not Estopped from Challenging Claims Deemed Unchallengeable in IPR That It Had Joined Federal Circuit: A New Process Does Not Transform an Old Product Into a New One