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Features
At the end of 2015, Congress passed, as part of a large tax extender bill, the Protecting Americans from Tax Hikes Act (PATH), an extension of '181 of the Internal Revenue Code. Section 181 has been available since 2004 to permit expedited deduction of the costs of a film or TV production. Since inception, this has had several sunset provisions, each of which was extended as part of year-end extender bills. The latest for the first time has extended the availability of '181 treatment to live stage productions.
Features
Recent NLRB decisions have rewritten the labor law map in a variety of ways, but nowhere more significantly than in the areas of franchising and outsourcing. With the decision in <i>Browning-Ferris</i> and decision by the NLRB's general counsel involving McDonald's, the definition of a "joint employer" has grown exponentially broader.
Features
The New York Court of Appeals has been sent an important and unresolved issue on copyright infringement for music recorded prior to 1972. The U.S. Court of Appeals for the Second Circuit has asked New York's highest court to determine whether there is a right of public performance for creators of sound recordings under that state's law and "if so, what is the nature and scope of that right?"
Columns & Departments
Review of a case in which another health care worker was indicted for stealing opioids at work.
Columns & Departments
Examination of a case in which a landlord was not obligated to repair a roof.
Features
This article addresses the four major evidentiary hurdles ' relevance, authentication, hearsay, and best evidence ' that must be overcome to admit Facebook posts claimed to be posted by the owner, whether it be the profile page, or a posted message, photograph or video, when offered against the claimed owner.
Columns & Departments
In-depth analysis of a case in which Cayman Islands entities plead guilty for assisting U.S. taxpayers.
Columns & Departments
Federal Circuit Affirms District Court Decision Finding Claim Covering Method for Gene Detection Is Directed to Unpatentable Subject Matter <br>Federal Circuit: Estoppel Provision Does Not Apply To Any Grounds Raised in a Petition for IPR Where Such Grounds Are Denied and the IPR Has Proceeded To a Final Written Decision
Features
Puerto Rican reggaeton megastar Daddy Yankee, whose hits include "Gasolina" and "Limbo," owes a $2.2 million judgment to a concert promoter who sued him and his booking agent in 2011. Attorneys for promoter Diego Hernan de Iraola have been trying to enforce the federal district court judgment against Daddy Yankee, by garnishing the singer's accounts in Miami, FL, and Puerto Rico. Now that Daddy Yankee has come up in news reports from the document leak at the Panamanian law firm Mossack Fonseca, de Iraola's legal team has new leads on accounts with companies linked to Ayala Rodriguez.
Features
This article is Part Two of a two-part series. Part One appeared in the April issue of <i>Entertainment Law & Finance</i>. Part Two starts with a continuation of the author's discussion of First Amendment defenses to right of publicity claims.