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Features

Use Tax: The Overlooked Tax of Law Firms Image

Use Tax: The Overlooked Tax of Law Firms

Bonnie Susmano

Understanding use tax, a tax imposed on goods or services purchased outside a jurisdiction but used within that jurisdiction, is critical. Use tax is meant to complement sales tax by ensuring that items bought from out-of-state sellers, where sales tax might not be collected, are still taxed.

Features

Legal Leaders Need To Create A High-Trust Culture Image

Legal Leaders Need To Create A High-Trust Culture

Lawrence Center

In any legal office, leaders set the tone, whether they lead a large or small office. Setting the tone means serving as a role model of trustworthiness and trust. Nothing serves to harm an organization more than a failure of trust, which can raise its ugly head in myriad ways on a daily basis.

Features

Have Corporate DPAs Become Less Certain and Beneficial After Boeing? Image

Have Corporate DPAs Become Less Certain and Beneficial After Boeing?

Elkan Abramowitz & Jonathan Sack

Corporate deferred prosecution agreements (DPAs) have become a key part of white-collar criminal enforcement. Once seen as an efficient and definite way to resolve an investigation, have corporate DPAs become less certain and beneficial over time?

Features

Eliminating Judicial Exceptions: The Promise of the Patent Eligibility Restoration Act Image

Eliminating Judicial Exceptions: The Promise of the Patent Eligibility Restoration Act

Elisabeth Tidwell

The Patent Eligibility Restoration Act (PERA) proposes a solution to a complex debate: What can be patented, and when do nature and thoughts become property? This article provides an overview of the PERA bill, examines the current issues with Section 101 of the Patent Act, the specific proposals of PERA, and the existing pros and cons of the bill.

Features

Real Property Sale Proceeds Must Be Used to Pay Unavoided Portion of IRS Tax Lien First Image

Real Property Sale Proceeds Must Be Used to Pay Unavoided Portion of IRS Tax Lien First

Andrew C. Kassner & Joseph N. Argentina Jr.

Given the downward pressure on commercial real estate valuations in many areas, and the increasing likelihood that owners of real property will cease paying real property taxes when there is no longer any equity, this article reports on a recent Ninth Circuit decision that reversed a decision of the bankruptcy court, affirmed by the district court, allocating the distribution of the proceeds of a sale of real property pro rata between the Internal Revenue Service on account of its tax lien, and the bankruptcy estate.

Features

Why Law Firms Are Innovating Document Production In 2025: Security, Sustainability and Efficiency In a Transforming Landscape Image

Why Law Firms Are Innovating Document Production In 2025: Security, Sustainability and Efficiency In a Transforming Landscape

Rick A. Campbell

The legal industry is undergoing a transformation at an unprecedented pace, driven by two powerful forces: the shift to flexible operations and the rapid acceleration of technology adoption. On top of this, clients, often ahead of their law firm counterparts in leveraging technology, are demanding faster, more secure, and more sustainable ways of working. Together, these may be the greatest operational challenges law firms have faced.

Features

Ruling In Music App’s Contract Breach Complaint Against Apple’s App Store Image

Ruling In Music App’s Contract Breach Complaint Against Apple’s App Store

Kat Black

A California federal court rejected music streaming platform Musi’s request for a preliminary injunction against Apple, after Apple removed the Musi app from Apple’s app store due to copyright infringement concerns.

Features

Appellate Division First Department Declares Fee Mandate of Soho/Noho Rezoning Unconstitutional Image

Appellate Division First Department Declares Fee Mandate of Soho/Noho Rezoning Unconstitutional

Jack L. Lester & Lawrence K. Marks

This past December, the Appellate Division, First Department struck down a key provision of New York City’s recently amended Zoning Resolution.

Features

Bankruptcy Code Can Present Significant Risks to Lenders Image

Bankruptcy Code Can Present Significant Risks to Lenders

Andrew C. Kassner & Joseph N. Argentina Jr.

This article discusses two situations where a lender received payments and later was forced to disgorge them. These opinions illustrate two of the ways the bankruptcy code can present significant risks to lenders even after the lender receives payments in accordance with loan agreements or even a court order.

Columns & Departments

Landlord & Tenant Law Image

Landlord & Tenant Law

New York Real Estate Law Reporter Staff

Yellowstone Injunction Denied Because Failure to Procure Insurance Is an Incurable DefaultLandlord Bound By Agreement Setting Market Rent At Pandemic Levels

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