Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
The Legal Intelligencer | Commentary
By Rudolph J. Di Massa Jr. and Drew S. McGehrin | February 14, 2019
In'In re Gaither,' the U.S. Bankruptcy Court for the District of South Carolina held that Bankruptcy Code Section 544(b) permitted a trustee to step into the shoes of the Internal Revenue Service and employ the Federal Debt Collection Procedures Act to seek to avoid a transfer of disclaimed settlement proceeds.
The Legal Intelligencer | Commentary
By Sarah A. Eastburn | February 14, 2019
Of particular concern to tax practitioners has been the question: will gifts that a taxpayer makes after 2017 and before 2026 to take advantage of the extra exclusion amount effectively be subject to transfer tax a second time if the taxpayer dies after the exclusion amount reverts back?
The Legal Intelligencer | Commentary
By James M. Beck | February 14, 2019
All lawyers, including appellate lawyers, rely on law books. Whether or not we still actually flip pages, we all use them to research questions of law and procedure. We are only human, and that goes for legal authors and editors, as it does for the rest of us.
The Legal Intelligencer | Commentary
By Michael E. Bertin | February 13, 2019
Effective Jan. 1, 2019, Section 11051 of the Tax Cuts and Jobs Act of 2017 amended the Internal Revenue Code by repealing the alimony deduction from the payor's gross income and the inclusion of alimony in the payee's gross income when filing federal income tax returns.
The Legal Intelligencer | Commentary
By The Young Lawyer Editorial Board | February 13, 2019
To what extent are the foundational concepts of due process followed when public persons are accused of sexual assault many years after the alleged conduct occurred?
The Legal Intelligencer | Commentary
By Alissa B. Gorman | February 13, 2019
With approximately one in six children in the United States between the ages of 3 and 17 diagnosed with a disability, practitioners will increasingly serve clients who wish to leave assets to a family member with special needs.
The Legal Intelligencer | Commentary
By Maria M. Mihaylova | February 12, 2019
Congress created the F-1 visa category in 1924, allowing foreign nationals to come to the United States and study. Initially, legislators were driven by the idea that U.S. students will benefit from the cultural exchange of ideas and experiences that naturally occurs when people of diverse backgrounds come together.
The American Lawyer | Commentary
By Mark S. Goldstein | February 12, 2019
Reed Smith counsel Mark Goldstein wasn't sure he could both be a lawyer and have mental health disabilities. But he learned how to survive and thrive in Big Law.
The Legal Intelligencer | Commentary
By Charles F. Forer | February 11, 2019
Bob is not currently representing any clients in arbitration proceedings. In view of his past mistakes, described in my past articles, Bob's “withdrawal” from appearing in arbitration proceedings may be a good thing—at least for his clients.
The Legal Intelligencer | Commentary
By David Draganosky | February 8, 2019
Major amendments to the Internal Revenue Code resulting from the Tax Cuts and Jobs Act of 2017 became effective on Jan. 1. One of the most significant changes brought about by those amendments is that, for new support order entered on or after Jan. 1, payors of alimony pendente lite (monetary support to a spouse during divorce litigation, also known as spousal support) and alimony can no longer deduct their payments.
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