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Features

Developments of Note Image

Developments of Note

ALM Staff & Law Journal Newsletters

Key developments in the e-commerce industry.

Features

Digital Dictation Is Simplifying How Lawyers Work Image

Digital Dictation Is Simplifying How Lawyers Work

John Methfessel

With the advent of e-discovery, it's impossible to combine today's state of the art e-discovery solutions with yesterday's analog-dictation technology. Having a foot in both worlds is at best inefficient, and at worst can lead to misplaced data or work. <br>But the dawn of digital dictation has eliminated lawyers' worst frustrations of dictating to tape cassettes. With this new technology, lawyers can treat spoken words like any other digital data, inputting it to a desktop or other computer via a microphone and manipulating it in a digital voice-software file. Lawyers can then move spoken text around, and insert spoken or printed text as well as charts, spreadsheets, photographs and videos and, when they're done, transmit their work to a typist or save it to an audio file for clear and accurate translation into a printed document, or an e-document to be shared digitally or projected for viewing in the appropriate settings.

Utah and Michigan 'Do-Not E-Mail' Programs Take Effect Image

Utah and Michigan 'Do-Not E-Mail' Programs Take Effect

Miriam Wugmeister & Charles H. Kennedy

It is of concern to and important for e-commerce ventures to note that two states ' Michigan and Utah ' now prohibit the sending of certain kinds of e-mail messages to destinations listed on state-maintained registries. The new laws are directly at variance with the policy of the federal government, which so far has declined to adopt a do-not e-mail list. <br>But unless, and until, the Michigan and Utah registries are declared to be pre-empted by federal law, affected businesses should obtain and comply with those states' registries.

Two Rulings Toss Internet Stings Image

Two Rulings Toss Internet Stings

Dee McAree

Two courts in the last 8 weeks have overturned the convictions of people accused of using the Internet to solicit sex from minors because the victims were actually law enforcement agents ' not true minors.

e-Commerce Docket Sheet Image

e-Commerce Docket Sheet

ALM Staff & Law Journal Newsletters

Recent cases in e-commerce law and in the e-commerce industry

Control Of The Internet Image

Control Of The Internet

Jonathan Bick

If the Internet is nongovernmental, then it may generate terms-of-use agreements to prohibit political speech. But if the Internet is governmentally controlled, then Internet users have a First Amendment right to use the Internet for public speech. <br>The give-and-take of who has the ability and vested authority to control constitutional matters is one in frequent debate, but the principle commonly known as the state action doctrine clearly sets forth the concept that only government actors are subject to certain constitutional limitations. Most important, the state action doctrine is a preliminary test for determining which cases are worthy to proceed on their merits with respect to whether constitutional rules apply.

Features

Australian Court Finds For Music Company Image

Australian Court Finds For Music Company

Matt Schruers & Jonathan Band

Justice Murray Rutledge Wilcox of the Federal Court held that certain defendants associated with Sharman Networks were liable for "authorization" of copyright infringement as a result of having distributed the Kazaa file-sharing software. <br>Notwithstanding substantial differences between the legal systems and copyright jurisprudence in Australia and the United States, <i>Grokster</i> and <i>Sharman</i> demonstrate remarkable similarities in analysis.

The MLF 50: The List Image

The MLF 50: The List

ALM Staff & Law Journal Newsletters

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Features

In the Marketplace Image

In the Marketplace

ALM Staff & Law Journal Newsletters

Highlights of the latest equipment leasing news from around the country.

Features

Are Your Lease Payments Still Deductible? The Confounding IRS Guidance Limiting the 'Entertainment' Use of Business Aircraft Image

Are Your Lease Payments Still Deductible? The Confounding IRS Guidance Limiting the 'Entertainment' Use of Business Aircraft

Marianna G. Dyson, Michael M. Lloyd & Lee H. Spence

In its zeal to eradicate perceived abuses and further clip the wings of executives who, based on press reports, took great pleasure in using the company's airplane for personal purposes, Congress amended section 274(e)(2) of the Internal Revenue Code (the "Code") in the American Jobs Creation Act of 2004 ("AJCA"). Effective on the date of enactment (Oct. 22, 2004), these amendments effectively reversed the decisions of the Tax Court and Eighth Circuit in <i>Sutherland Lumber-Southwest, Inc. v. Commissioner</i>, 114 T.C. 197 (2000), <i>aff'd</i> 255 F.3d 495 (8th Cir. 2001), <i>acq.</i> AOD 2002-02 (Feb. 11, 2002), and prompted the Internal Revenue Service ("IRS" or the "Service") to issue guidance containing a myriad of rule changes and hinting at others, leaving tax practitioners scratching their heads and companies running for cover.

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