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Author Archives: Commentary:

Commentary: Preparing for the Revenue Act of 2017 … or 2018

One of the cornerstones of then-candidate Donald J. Trump’s promise to “Make America Great Again” was substantial reform of the federal tax system. On April 26, President Trump introduced a single-page plan summarizing his proposals in very brief, sweeping terms. ...

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Legal Bytes: Explaining the taxation of intellectual property

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What is considered “intellectual property” for tax purposes? The Internal Revenue Code (the “Code”) has a rather expansive definition of intellectual property, which includes patents, trademarks, copyrights, trade secrets, software, contractual rights, goodwill and covenants not to compete, many of ...

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Commentary: 14th Amendment remade Constitution, defined citizenship

Today we celebrate the Fourteenth Amendment, which has become the heart of the constitutional system within which we live and practice our profession. Our constitution (lower case because I’m talking not about the document itself but about the makeup of ...

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Advocate’s View: Indemnification agreements — Intra-party vs. third-party claims

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Whether you are a transactional attorney inserting an indemnification clause into a contract, or a litigation attorney determining whether to sue on an indemnification provision, it is important to understand how New York courts distinguish between intra-party and third-party indemnification ...

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Fraud Facts: Keeping your tax returns safe

As the 2016 filing deadline draws to a close, many taxpayers have noticed the additional information required by the Internal Revenue Service and many states in order to successfully submit a tax return. These extra steps required to file a ...

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