Features
In the Marketplace
Highlights of the latest equipment leasing news from around the country.
Features
Vehicle Leasing: Graves Amendment Held Inapplicable to Leased Trailers
If you or your clients are in the business of leasing the trailer portions of tractor-trailers take note, a New York County trial court judge has ruled that 49 U.S.C. ' 30106, ("the Graves Amendment"), does not pre-empt actions alleging vicarious liability with respect to "delivery equipment" that does not contain a motor.
Upcoming Event
Nashville Bar Association Annual Entertainment Law in Review
Who Moved My FASB?
The FASB's Accounting Standard Codification topical system has permanently changed how accountants, lawyers, educators, regulators, and finance professionals will cite and research myriad rules that govern how companies account for and present their financial transactions and financial statements.
Bit Parts
Bank Not Liable for Unauthorized Film Loan Transfer<br>Disney Owns "Pooh" Copyrights and Trademarks
Features
Cameo Clips
COPYRIGHT OWNERSHIP/INEFFECTIVE TRANSFER<br>FILM DISTRIBUTION/ADVANCE OBLIGATION
What Is an Athlete's Publicity Right in a Video Game?
Today's game designers and consumers demand a sports game experience that is as close to the real world, and real players, as possible. Game manufacturers have largely succeeded in delivering on this demand. But at least a handful of players are not happy with this situation.
Non-L.A. Firms Try L.A. Practices in Entertainment
Some non-Hollywood law firms have carved out limited entertainment practices based on their own areas of expertise, such as large corporate mergers or financing. But most avoid the entertainment world altogether.
Use on Foreign Web Site Is Not U.S. 'Publication'
In a ruling of first impression, the U.S. District Court for the District of Delaware decided that photographs published on a foreign Web site weren't simultaneously "published" in the United States. The photographer thus wasn't required to register the photographs with the U.S. Copyright Office prior to filing an infringement suit.
Features
Deals At Risk: Textron Opens Door to IRS Discovery of 'Tax Accrual Workpapers'
SILOs underlie a confrontation between a taxpayer and the IRS in the new First Circuit case of <i>United States v. Textron Inc.</i> But that decision was not just about the legality or taxing of such leases. Rather, it has grave consequences on a far more sweeping issue: the inability of taxpayers to shield from disclosure so-called "tax accrual workpapers," documents typically prepared by in-house tax attorneys that set out in detail sensitive areas of tax liability.
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