Features
Direct Evidence Not Required in Mixed Motive Case
Last month, the Supreme Court was asked to decide whether a plaintiff must present direct evidence of discrimination in order to obtain a mixed-motive instruction under Title VII, as amended by the Civil Rights Act of 1991. <i>Desert Palace, Inc. v. Costa</i>, 2003 WL 21310219 (U.S. June 9, 2003) The Court unanimously held that direct evidence is not required.
The JGTRRA of 2003: Financial Implications for Divorce
On May 23, 2003, the U.S. Congress approved the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and, within a week, President Bush signed the act into law. JGTRRA reduces tax rates across the board, increases the Child Tax Credit from $600 to $1000, and eases the marriage tax penalty. It also reduces the tax on dividends and capital gains and increases write-offs on capital assets for businesses. Marriage-penalty relief directly affects married taxpayers, but what effect will the new law have on people going through divorce?
Features
Legislature Overrides Pataki's Veto
Now that the New York State Legislature has overridden Governor Pataki's veto of the bill increasing compensation rates for court-appointed attorneys under Article 18-b of the County Law, a long-fought battle to drag state-funded attorney fees up to 21st-century levels may have come to a close. The increase will affect attorneys working on behalf of indigent criminal defendants, children in custody matters, and victims of domestic abuse.
Dissolving a Same-Sex Marriage
American gay couples have a new place to get married. In a landmark ruling last month in Ontario, Canada, the Court of Appeal held that it was unconstitutional to prohibit homosexuals from entering into same-sex marriages, thus opening the way for the first full-fledged same-sex marriage right anywhere outside of Europe. (The Netherlands has permitted same-sex marriage since December 2000, but only to Dutch parties. Belgium has allowed such marriages since January of this year.) The ruling has sent some gay American couples over the border to get marriage licenses and legalize their unions.
Features
IN THE MARKETPLACE
Highlights of the latest equipment leasing news from around the country.
Features
American Indians and Lease Transactions
There are more than 500 nationally recognized Indian tribes in the United States, and as a general rule, state civil laws do not apply to transactions in which they are involved (whether on reservations or not).
Post-Petition Rent Obligations: Use and Occupancy v. Due Date
Confused about when a real property landlord or equipment lessor can commence charging post-petition rental payments? Does a debtor's obligation under Section 365(d)(3) of the Bankruptcy Code, (hereinafter, the 'Code') to timely perform all obligations arising after the order for relief (or under Section 365(d)(10), 60 days after the order of relief), mean those obligations that 'arise' by virtue of actual post-petition use of the property as opposed to obligations that arise by virtue of the 'due date' of the rental payment by contract or invoice?
Recovering Attorneys' Fees As an Administrative Expense
In counseling clients on whether to structure a transaction as a lease or a loan, there are several financial considerations. The first is the potential that the client's customer could file for bankruptcy, and its impact upon recovering rent payments as a priority administrative expense. In that case, attorneys' fees are a factor as well. The Bankruptcy Code provisions that govern the rights and remedies of an equipment lessor in comparison to the rights and remedies of a secured lender differ significantly — they may be considered more favorable to an equipment lessor than a secured lender for the reasons discussed later in this article, although certain provisions of the Code that address the remedies of a secured lender are applied to an equipment lessor as well.
CASE NOTES
Highlights of the latest product liability cases from around the country.
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