Kylie Marshall

January 17, 2024 | New York Law Journal

Over the past year, federal courts have issued decisions clarifying the extent to which §6103 shields tax returns and return information from disclosure in civil litigation, the extent to which the IRS is permitted to disclose confidential information during and in connection with investigations, and the application of a safe harbor shielding the government from liability for unauthorized disclosures.

By Jeremy H. Temkin

10 minute read

January 16, 2024 | New York Law Journal

Philip Wagman, chair of the Tax Section, writes: The Tax Section provides members with opportunities to research and learn more about these tax issues and a host of other current developments in the tax law.

By Philip Wagman, Chair, Tax Section

3 minute read

January 16, 2024 | New York Law Journal

In 'People v. Butler', the Court of Appeals recently decided an issue of first impression concerning the use of police dogs to detect the presence of illegal drugs on a suspect's body. In a unanimous opinion, it ruled that the use of a narcotics-detecting dog to sniff a suspect's body for evidence of a crime constitutes a search for purposes of the Fourth Amendment.

By Linton Mann III and William T. Russell Jr.

7 minute read

January 16, 2024 | New York Law Journal

When an unexplained injury occurs in an area remote from the operative field while a patient is anesthetized, the doctrine of res ipsa loquitur may support an inference and will be considered in whether a prima facie case has been established.

By John Lyddane

8 minute read

January 12, 2024 | New York Law Journal

Richard C. Lewis, President of the New York State Bar Association, writes: Erasing AI's misunderstood stereotypes can best be accomplished by first gaining a clearer picture of it. Most important is the realization that AI doesn't have a mind of its own.

By Richard C. Lewis, President, New York State Bar Association

4 minute read

January 12, 2024 | New York Law Journal

Vivian Wesson, chair of the Task Force on Artificial Intelligence, writes: To support economical client representation as an advantage from using [artificial intelligence] tools, we must consider three things: (1) attorney competence in using such tools, (2) attorney supervision of the tool's output and (3) the reasonableness of attorneys' fees when using such tools.

By Vivian Wesson, Chair, Task Force on Artificial Intelligence

4 minute read

January 12, 2024 | New York Law Journal

Gregory R. Gilbert, presiding member of the Judicial Section, writes: We have embraced new technology more than ever before and expanded virtual options for court appearances, to be carefully balanced with the continued need for in-person appearances and trials.

By Gregory R. Gilbert, Presiding Member, Judicial Section

2 minute read

January 12, 2024 | New York Law Journal

Brad S. Karp, co-chair of the Task Force on Advancing Diversity, writes: In just one month, our collective commitment to advancing diversity coalesced into a 97-page report that provides a detailed assessment of the benefits of diversity and the impact of 'SFFA' on educational institutions, private employers and courts.

By Brad S. Karp, Co-Chair, Task Force on Advancing Diversity

3 minute read

January 12, 2024 | New York Law Journal

Michael S. Schwartz, chair of the Trusts and Estates Law Section, writes: As estate planning attorneys, we are taking that concept of flexibility and building it into our client's estate plans. That is because the estate tax laws are in a period of significant flux.

By Michael S. Schwartz, Chair, Trusts and Estates Law Section

3 minute read

January 12, 2024 | New York Law Journal

Sheryl B. Galler, chair of the Labor and Employment Law Section, writes: We expect another busy year in 2024 as the law grapples with the effects of AI on the workplace and renewed debates over who is an employee and whether to limit post-employment restrictions.

By Sheryl B. Galler, Chair, Labor and Employment Law Section

3 minute read