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IRS Offers Second Chance to Taxpayers with Undeclared Foreign Holdings Image

IRS Offers Second Chance to Taxpayers with Undeclared Foreign Holdings

Lawrence S. Horn & Richard J. Sapinski

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 Image

Civil FBAR Penalties

Sharon L. McCarthy

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 Image

The Pitfalls and Prospects of Bank Prosecutions

Jonathan S. Feld & Blake C. Goebel

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 Image

NY Long-Arm Statute Permits Copyright Suit, Judges Say

Joel Stashenko

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 Image

NY Long-Arm Statute Permits Copyright Suit, Judges Say

Joel Stashenko

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 Image

Real Property Law

ALM Staff & Law Journal Newsletters

Discussion and analysis of several recent rulings.

Landlord & Tenant Image

Landlord & Tenant

ALM Staff & Law Journal Newsletters

Key rulings you need to know.

Development Image

Development

ALM Staff & Law Journal Newsletters

A look at a notable case.

Features

Cooperatives & Condominiums Image

Cooperatives & Condominiums

ALM Staff & Law Journal Newsletters

An in-depth look at recent important rulings.

Lease Renewal Options and the Rule Against Perpetuities Image

Lease Renewal Options and the Rule Against Perpetuities

Stewart E. Sterk

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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MOST POPULAR STORIES

  • Major Differences In UK, U.S. Copyright Laws
    This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
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  • The Article 8 Opt In
    The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
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  • "Holy Fair Use, Batman": Copyright, Fair Use and the Dark Knight
    The copyright for the original versions of Winnie the Pooh and Mickey Mouse have expired. Now, members of the public can create — and are busy creating — their own works based on these beloved characters. Suppose, though, we want to tell stories using Batman for which the copyright does not expire until 2035. We'll review five hypothetical works inspired by the original Batman comic and analyze them under fair use.
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  • The Stranger to the Deed Rule
    In 1987, a unanimous Court of Appeals reaffirmed the vitality of the "stranger to the deed" rule, which holds that if a grantor executes a deed to a grantee purporting to create an easement in a third party, the easement is invalid. Daniello v. Wagner, decided by the Second Department on November 29th, makes it clear that not all grantors (or their lawyers) have received the Court of Appeals' message, suggesting that the rule needs re-examination.
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