New York Law Journal | Analysis|Expert Opinion
By Martin Flumenbaum and Brad S. Karp | June 26, 2018
The main doctrinal source of the modern federal sentencing regime is United States v. Booker, 543 U.S. 220 (2005). The U.S. Supreme Court in Booker famously ruled that the U.S. Sentencing Guidelines, which had been binding, must be advisory to be constitutional.
New York Law Journal | Expert Opinion
By Elai Katz | June 25, 2018
A federal trial judge rejected the Department of Justice's challenge to AT&T Inc.'s proposed acquisition of Time Warner Inc., denying the government's request to block the proposed merger of a leading communications provider with a major entertainment company.
New York Law Journal | Expert Opinion
By Conrad Teitell | June 22, 2018
In his Estate Planning and Philanthropy column, Conrad Teitell writes: “The Tax Cuts and Jobs Act,” Pub. L. No. 115-97, limits an individual's deduction under IRC Section 164 for the total amount of state and local taxes (SALT) paid during the calendar year to $10,000 ($5,000 for a married individual filing a separate return)
New York Law Journal | Expert Opinion
By Karen Meara and Christopher Rizzo | June 20, 2018
States and cities are striving to improve air quality and reduce greenhouse gas (GHG) emissions in an era when the federal government is moving in the opposite direction.
New York Law Journal | Expert Opinion
By Edward M. Spiro and Judith L. Mogul | June 18, 2018
In their Southern District Civil Practice Roundup, Edward M. Spiro and Judith L. Mogul discuss the impact of the proportionality requirements in the Federal Rules of Civil Procedure on extension of discovery deadlines.
New York Law Journal | Expert Opinion
By Sidney Kess | June 18, 2018
In his Tax Tips column, Sidney Kess writes: The Tax Cuts and Jobs Act (TCJA), combined with rising mortgage rates, could impact homeowners. For now, prospective buyers and homeowners need to contend with what has and hasn't changed with respect to tax breaks for homeownership as a result of this tax legislation.
New York Law Journal | Expert Opinion
By Margaret A. Dale and Mark D. Harris | June 12, 2018
In our October 2017 column, we wrote about some of the Securities and Exchange Commission's new cybersecurity initiatives, including the creation of a new Cyber Unit within the SEC's Enforcement Division.
New York Law Journal | Expert Opinion
By Michael Hoenig | June 12, 2018
Complex Litigation columnist Michael Hoenig writes: The National Highway Traffic Safety Administration (NHTSA) says distracted driving is dangerous claiming 3,450 lives in 2016 alone. The safety agency adds that 391,000 persons were injured in motor vehicle crashes involving distracted drivers in 2015.
New York Law Journal | Expert Opinion
By Ilene Sherwyn Cooper | June 8, 2018
As the interminable winter has finally come to a close, and spring has thankfully began to emerge, Surrogate and Appellate Courts have been immersed in significant issues affecting trusts and estates practice. The following decisions are a representative sampling of the many important opinions impacting the field.
New York Law Journal | Expert Opinion
By Joseph Lipari and Aaron S. Gaynor | June 8, 2018
Many people are familiar with the "resale exception" under which, for example, a sale by a clothing manufacturer of shirts to a clothing store is exempt from sales tax because the sales of the shirts by the store are taxable, see N.Y. Tax Law Sections 1101(b)(4)(i), 1105(a).
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