If a taxpayer suffers a loss by reason of errors made by a tax advisor, and the tax advisor makes a payment to compensate the taxpayer for the loss. May the payment be excluded from the taxpayer's income subject to tax?
- January 01, 2021David E. Kahen and Elliot Pisem
Stranger to the Deed Rule Does Not Bar Easement Claim Misconduct By Mortgagor's Lawyer Voids Foreclosure Sale Permissive Exclusive Use of Common Driveway Does Not Extinguish Easement Bidder At Tax Foreclosure Sale Forfeits Deposit Upon Default
January 01, 2021Stewart SterkIt took two years and a last-minute substitution of judges for the U.S. Patent and Trademark Office (USPTO) to rule that RPX Corp. was too close to a dues-paying member to bring a patent validity challenge.
January 01, 2021Scott GrahamIf commercial real estate is going to have a successful 2021, it will require the ability to seek out unexpected advantages.
January 01, 2021Erika B. MorphyThe DSA is intended to reset the rules around online content moderation and to reframe the responsibility of platforms for illegal content uploaded to their websites.
January 01, 2021Linda A. ThompsonOne of the most misunderstood areas of law for non-bankruptcy and bankruptcy attorneys alike is the attorney-client privilege, including the scope of the privilege, who holds it, and when and by whom it can be waived. As is often the case, in bankruptcy, additional complexities arise.
January 01, 2021Andrew C. Kassner and Joseph N. Argentina Jr.The holding in Blaszczak significantly widens the scope of criminal insider trading. It also creates the anomaly of extending the criminal law beyond the SEC's civil enforcement authority.
January 01, 2021Robert J. Anello and Richard F. AlbertLegal departments have been reducing outside counsel spending amid the COVID-19 pandemic and keeping more work in-house, where the demand for specialists and legal operations managers continues to grow, according to a new report.
January 01, 2021Phillip BantzFederal Circuit: Post-Employment Assignment Clause Void Under California Law Federal Circuit No New Trial for Improper "Pennies on the Dollar" Rhetoric
January 01, 2021Joshua R. Stein and Jeff GinsbergThe economic impact of COVID-19-related shutdown orders, and the governmental directives, raise questions of how bankruptcy courts will respond.
January 01, 2021Richard Levy Jr.

