Treatment of Straddle Year Federal Taxes in Bankruptcy Cases
November 01, 2020
When does a tax liability claim arise in a bankruptcy case? The issue was recently addressed by the U.S. District Court for the District of Delaware which ruled that federal income taxes for the year in which a debtor files for bankruptcy are entitled to priority treatment as administrative expenses when the end of the taxable year occurred after the bankruptcy petition date.
NYC Law Providing Relief for Commercial Tenants Faces Constitutional Scrutiny
September 01, 2020
New York City Mayor Bill de Blasio delivered another striking blow to property owners when he signed into law N.Y.C. Council Int. No. 1932-A (2020) on May 26, 2020. The new legislation prohibits landlords from enforcing personal guaranties on certain commercial leases for defaults occurring between March 7, 2020 and Sept. 30, 2020.
Cybersecurity for Remote Workers: Keeping Financial Information Secure
August 01, 2020
At the beginning of the COVID-19 pandemic, businesses scrambled to rapidly deploy a remote workforce which created new challenges for businesses to continue operating and providing critical services. It also created an opportunity for malicious actors to hack into and gain access to IT systems and sensitive, personal information.
Survey Says: Tips On Getting Over the Daubert Hurdle
August 01, 2020
This article draws on a review of over 300 U.S. court rulings in cases involving surveys, including over 150 Daubert motions, and provides suggestions for getting survey evidence admitted for consideration in court. Our recommendations fall under two broad categories: relevance and reliability.
Survey Says: Tips on Getting Over the Daubert Hurdle
July 01, 2020
Surveys can provide useful evidence in litigation if they are conducted by a qualified expert employing reliable methods that survive a Daubert challenge. In the first of a series of articles drawing on our review of over 300 U.S. court rulings in cases involving surveys, including over 150 Daubert motions, we provide some suggestions for getting survey evidence admitted for consideration in court.
Recent Decisions Clarify Scope of Illinois Biometric Privacy Law
June 01, 2020
For users of biometric information subject to BIPA's rigorous requirements, the last two years have brought mostly bad news, most notably a smattering of unfavorable decisions on the question of whether plaintiffs must suffer an injury in order to avail themselves of BIPA. Against this backdrop, however, courts have issued decisions on other aspects of BIPA
Defending FCA Actions Related to Pandemic Programs
June 01, 2020
With the federal government appropriating more than $2 trillion for businesses affected by the COVID-19 pandemic, plaintiffs' lawyers, regulators and politicians have trumpeted the search for whistleblowers — many of whom will try to cash in on perceived fraud in the funding programs created by the CARES Act and other enactments.