IRS Offers Second Chance to Taxpayers with Undeclared Foreign Holdings
Doing nothing is increasingly not a viable option for anyone who wants to be able to use and enjoy their undisclosed foreign accounts or assets.
Civil FBAR Penalties
A recent decision provides a glimmer of hope that in both criminal and civil cases involving foreign accounts, lower FBAR penalties are possible and worth pursuing.
The Pitfalls and Prospects of Bank Prosecutions
A dramatic increase in criminal prosecutions of financial institution directors and officers is not likely. Here's why.
Features
NY Long-Arm Statute Permits Copyright Suit, Judges Say
New York's long-arm statute permits a Manhattan-based publisher to sue an out-of-state online corporation for copyright infringement, the state Court of Appeals ruled on March 24.
Features
NY Long-Arm Statute Permits Copyright Suit, Judges Say
New York's long-arm statute permits a Manhattan-based publisher to sue an out-of-state online corporation for copyright infringement, the state Court of Appeals ruled on March 24.
Features
Real Property Law
Discussion and analysis of several recent rulings.
Features
Cooperatives & Condominiums
An in-depth look at recent important rulings.
Lease Renewal Options and the Rule Against Perpetuities
In February, the Court of Appeals once again faced the application of the Rule Against Perpetuities to commercial options. This time, the court held that the Rule does not apply to leasehold options to renew.
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