The Legal Intelligencer | Commentary
By Joseph N. Frabizzio | August 27, 2018
News outlets recently flooded social media with headlines about the rise of “401(k) millionaires” in the wake of an analysis by Fidelity Investments which touted the increased number of its 401(k) plans with at least a $1 million balance.
By Cheryl Miller | August 23, 2018
Two issues continue to bedevil cannabis companies—and the vendors that serve those companies: the Internal Revenue Service and pot-wary banks. Plus: An Oregon judge dismissed a RICO case, and we've got your calendar of events. Welcome to Higher Law.
By Tony Mauro | Marcia Coyle | August 22, 2018
Some new thinking about the number of U.S. Supreme Courts, as we expect to see this term a particularly large number. Plus: a new Supreme Court blog presents empirical research: including a new post on which justice is the most polite. Thanks for reading Supreme Court Brief.
By Michael Booth | August 21, 2018
"We conclude that the complaint should have been dismissed with prejudice because the sales receipts are not a violation of the TCCWNA, and they are not contracts or notices under the act," said Appellate Division Judges Thomas Sumners Jr. and Scott Moynihan.
By Roy Strom | August 21, 2018
The Tax Reform Act has led to a busy year for Sharp Partners, which is being absorbed by Holland & Knight.
New York Law Journal | Analysis
By Ezra Dyckman and Charles S. Nelson | August 21, 2018
In their Taxation column, Ezra Dyckman and Charles S. Nelson discuss proposed Treasury Department regulations that would once again permit transactions in which a partner can contribute property to a partnership and receive a tax-free distribution of money.
By Cheryl Miller | August 20, 2018
"This court has embarked upon a very dangerous, unprecedented grant of authority. The implications are far reaching," lawyers for a medical marijuana business in Colorado argue in the U.S. Court of Appeals for the Tenth Circuit.
New York Law Journal | Expert Opinion
By Sidney Kess | August 20, 2018
The Tax Cuts and Jobs Act of 2017 (TCJA) did not make any major changes for the taxation of gains and losses from securities transactions.
By C. Ryan Barber and Ellis Kim | August 16, 2018
Responding to that request, the judge said the prosecution bore the burden of proving its allegations beyond a reasonable doubt, but not beyond “all possible doubt.”
By C. Ryan Barber | Ellis Kim | August 16, 2018
Responding to that request, the judge said the prosecution bore the burden of proving its allegations beyond a reasonable doubt, but not beyond “all possible doubt.”
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