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Features
Everything contained in this issue, in an easy-to-read format.
A <i>Yellowstone</i> injunction allows a tenant that has been served with a notice to cure an alleged lease default to litigate in Supreme Court whether or not there has been a default, without the risk of losing the lease if the court finds a default. The injunction tolls the running of the tenant's time to cure the alleged default. So, even if there is a determination at the end of the lawsuit adverse to the tenant, the tenant still has time to cure and save the lease.
Recent rulings of interest to you and your practice.
Features
'Parallel proceedings' is a term with which white-collar criminal defense lawyers and in-house counsel are very familiar. It describes the private civil actions that often are concurrently filed when a criminal investigation or charges are disclosed. The civil impact of criminal investigations and prosecutions begin and continue long after resolution of the criminal case. Indeed, once the corporation's alleged fraudulent actions or resulting settlement become public knowledge, often it is only a matter of time before an action is filed against its officers and directors.
Features
Most attorneys involved in the investigation or defense of complex business crimes will turn to private investigators to assist them in developing the facts. Given the breadth and nature of many modern criminal investigations, the use of private investigators is almost becoming a necessity. Yet many basic rules governing their use are unclear or in flux, especially when it comes to monitoring or gathering electronic information.
Features
In the first part of this article, the author discussed the availability of relief for a taxpayer from liability for tax on a joint return that results from his or her spouse's errors or omissions, focusing on the equitable catch-all provided in IRC ' 6015(f). In December 2006, Congress amended the statute explicitly to provide for Tax Court review of IRS determinations not to grant relief under ' 6015(f). Now, the author considers how the Tax Court evaluates these claims in relation to the position of the IRS.
