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When landlords and tenants are engaged in the negotiation and drafting of a lease, all too often, their attention is focused on those matters that are the first to occur. As a result, too little attention is paid to the issues surrounding the return of the premises when the lease term expires. Obviously, the business terms of the transaction such as rent, operating costs, and construction allowances all must be identified before a deal can be reached. Furthermore, those matters that have a direct impact on the tenant's occupancy and use of the premises are of clear importance to the parties from an operational standpoint. However, when the landlord and tenant fail to give the same level of consideration to the expiration of the lease term that is given to the commencement of the term, problems can arise.
Recent cases in e-commerce law and in the e-commerce industry.
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Generally, a joint return must be signed by both spouses to be considered as such. Since there may be substantial savings by filing a joint return over filing under the married, separate rates, if one spouse refuses to sign a joint return, can or should the divorce court require the recalcitrant spouse to do so? Many trial judges require the spouse to sign the return, or at least threaten to, but is it proper?
Reversing both a Northampton County, PA, trial court and a three-judge panel of the Superior Court, the Pennsylvania Supreme Court has ruled unanimously ' in a case of first impression ' that the adult daughter of a failed marriage should not be able to sue her father to enforce a child support provision from her parents' property settlement agreement that would benefit her directly. <i>Chen v. Chen</i>, No. 89 MAP 2004, March 20, 2006.
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In many divorces, the 'asset value' of business equity is the largest money piece of the divisible marital pie. Hiring a business valuation expert to appraise the equity, or rights, owned by the parties as of a date in time is normal practice. Yet sometimes there are issues underneath the valuation opinion that 'just do not seem right.'
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These are challenging times for those of us who represent and defend corporations in litigation. The recent criminal convictions of Enron's Ken Lay and Jeffrey Skilling only confirm what we have known for quite some time ' jurors are skeptical of, and even hostile toward, corporations and corporate executives. <br>But in order to formulate an effective defense strategy, it is important to understand why jurors hold these attitudes.
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Perhaps one of the most important services an attorney can provide to a client is discerning the merits of a case and the likely outcomes during the course of litigation. But what is the best way to go about evaluating a case? And if, as experience has taught, there is no 'best' way to evaluate a case, are there some really good ones that can be counted on to give the client sound advice over a broad range of potential types of cases?
In the post-Enron era, corporate counsel are seeing more government investigations that lead to 'deferred prosecution agreements' (DPAs). In these arrangements, the government formally accuses a company of criminal conduct, but agrees to hold the prosecution in abeyance pending the company's efforts to make amends. These cases include such well-known names as KPMG, Computer Asso-ciates and Bristol Myers Squibb. <br>Why are these settlements suddenly coming onto the scene? In a sense, they are not entirely new.
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Recent decisions that may affect your practice.
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National rulings of interest.