New York Law Journal | Analysis
By James E. Mercante | February 20, 2018
In his Admiralty Law column, James E. Mercante writes: Due to the rigors of the sea, long periods of time away from home and the whim of tyrannical captains, seafarers have historically been treated as “wards” of the court and with the “tenderness of a guardian.” However, that tide may be turning.
By Adam Leitman Bailey, John M. Desiderio, and Joanna Peck | February 20, 2018
Adam Leitman Bailey John Desiderio and Joanna Peck discuss practical considerations for parties to consider when negotiating §881 licensing agreements, noting that although §881 was once described as a “little-used law” it is now required reading for all attorneys with developer clients seeking to build in New York City.
New York Law Journal | Analysis
By Renee R. Roth and Daniel G. Fish | February 20, 2018
In this Elder Law column, Renee R. Roth and Daniel G. Fish write: The conflict that has surfaced between fiduciaries of an estate and the Internet companies could be headed for a decision by the Supreme Court of the United States.
New York Law Journal | Analysis
By Shari Claire Lewis | February 16, 2018
In her Internet Issues/Social Media column, Shari Claire Lewis writes: The bottom line lesson from 'Blick' for e-businesses is that although this issue is still evolving, it may be beneficial for e-companies to proactively begin the process of bringing websites in compliance with the WCAG 2.0 Level AA standard, which may act as a defense to a suit or a deterrent to being targeted.
New York Law Journal | Analysis
By Sidney Kess | February 16, 2018
Tax Tips columnist Sidney Kess writes: The Tax Cuts and Jobs Act of 2017 (TCJA) introduced a new write-off for owners of pass-through entities that runs from 2018 through 2025. There is much confusion about this new deduction and some clarification will need IRS guidance. Here is what is clear so far, how it impacts attorneys, and what needs IRS and/or Congress to explain further.
New York Law Journal | Analysis
By Richard A. Nessler | February 16, 2018
The honeymoon period for bitcoin is over. Not waiting for Congress to figure out what to do about virtual currency and how to regulate it, the Internal Revenue Service has fired the first shot across the bow of Coinbase, one of the world's largest bitcoin trading exchanges, by serving Coinbase with a John Doe summons seeking customer information.
New York Law Journal | Analysis
By Edward M. Spiro and Judith L. Mogul | February 16, 2018
In their Southern District Civil Practice Roundup, Edward M. Spiro and Judith L. Mogul analyze a decision by U.S. District Judge Katherine Polk Failla, in which she discusses a surprising gap in judicial immunity accorded to New York state judges, ultimately dismissing the claims against a judge on alternative grounds.
New York Law Journal | Analysis
By Lawrence W. Newman and David Zaslowsky | February 15, 2018
A 2016 ruling by the U.S. Supreme Court closed the door on civil Rico claims by foreign plaintiffs suffering injuries abroad. International Litigation columnists Lawrence W. Newman and David Zaslowsky examine cases in which the lower courts have scrambled to sort out what may be left of foreign-based civil RICO claims.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | February 14, 2018
Taxation columnists David E. Kahen and Elliot Pisem write: Public Law 115-97, the “tax reform” legislation enacted last December, effected major changes to federal income tax law. While many of the changes are of relevance specifically to individuals, others affect all businesses, regardless of their form of organization, and some are particularly relevant to corporate taxpayers. David E. Kahen and Elliot Pisem are members of the law firm of Roberts & Holland.
New York Law Journal | Analysis
By David J. Kaufmann | February 14, 2018
Franchising columnist David J. Kaufmann writes: For the first time ever, a New York court has held that late delivery of a franchisor's Franchise Disclosure Document, standing alone, will not trigger liability unless the subject franchisee is able to prove that it sustained damages as a result of late FDD delivery.
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