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Where, as is generally the case, stock of a bankrupt company changes hands upon emergence, the company may undergo an "ownership change" and the use of its net operating losses (NOLs) may be subject to limitation under Section 382 of the Internal Revenue Code (Code). This article discusses the loss limitation rules, in general, and one of the special rules under Section 382 of the Code that applies to bankrupt companies, specifically.
Features
Next to Metro-Goldwyn-Mayer's roaring lion, they're like squeaking mice. <br>But despite their obvious handicap, a group of Internet wizards intends to take on Hollywood in the political realm. Two months ago, they set up a political action committee ' the Intellectual Property Action Committee (IPac) ' to champion less restrictive copyright protection rules for digital content.
Recently filed cases in entertainment law, straight from the steps of the Los Angeles Superior Court.
Features
Issues in serving as a lawyer in the entertainment industry. This month:<br>A federal district court in Manhattan sanctioned a lawyer and his client for pursuing in bad faith claims against the company that holds the rights to the work of Edgar Rice Burroughs, the creator of Tarzan.
Features
The U.S. District Court for the Eastern District of Louisiana denied motions to dismiss or to transfer a film loan dispute to California.
In recent years, courts have frequently dismissed music copyright infringement cases at the summary judgment stage, finding that the plaintiff failed to raise a triable issue of fact concerning the claimed similarity between the allegedly infringed and infringing songs. In a number of cases, the court found the opinion of similarity offered by the plaintiff's expert musicologist ' usually a music professor or otherwise credentialed music scholar ' to be legally deficient or otherwise irrelevant to the applicable legal standards. <br>However, a decision earlier this year from Ninth Circuit appears to have expanded the net of music copyright infringement cases that may survive summary judgment. In <i>Swirsky v. Carey</i>, the court found that a type of expert musicological analysis, commonly called "melodic reduction," can raise a triable issue of fact concerning similarity. This article will explain melodic reduction and the problems that the <i>Swirsky</i> decision and melodic reduction may pose for defendants in music copyright infringement cases.
Features
In Part One, the author discussed the emergence of content aggregators and began listing the issues to watch out for when contracting with one. Part Two continues that list of the major points of an aggregator agreement.
Welcome to the most magical time of a retailer's year -- the Holiday Selling Season. It seems fitting as retailers enter this "make-it-or-break-it" period that we examine the Retail Debtors' Year in Review. After all, if Santa is kind to bankruptcy professionals, a few retailers currently holding on will go down the ... chimney. If 2004 provides any indication as to how some courts are approaching issues affecting retailers, various courts were anti-vendor in special relief; pro-contract party regarding assumption and assignment issues; and, when it comes to the asset-disposition auction process, it is anybody's game!
