We all pay taxes, and we all talk about them, especially how we wish they were lower. A surprising number of people also express tax opinions to others. Lawyers often speak with authority, but sometimes, they make tax comments that turn out to be less than accurate. Here are some of the more common tax … Continued
New York litigators are familiar with the rules of claim and issue preclusion, res judicata and collateral estoppel, and with the compulsory counterclaim requirements in the Federal Rules.1 But few of us are familiar with New Jersey’s “Entire Controversy Doctrine” (ECD), which can have broader preclusive effect than those familiar doctrines and a potentially determinative impact on unasserted … Continued
Several years ago, I attended my first event as a bar association “leader.” It was a “Meet the Bar Associations” program at a New York City law school, where representatives from various bar associations participated in a panel discussion to extol the benefits of membership. Following the discussion, the law school served lunch. During the … Continued
I. Introduction On March 23, 2022, the United States Supreme Court heard oral argument on whether 28 U.S.C. § 1782—a statute that permits litigants to invoke the authority of United States courts to render assistance in gathering evidence for use in a “foreign or international tribunal”—may be relied upon to obtain discovery in aid of international … Continued
Enacted in response to the economic downturn during COVID-19, New York City Administrative Code § 22-1005 bars landlords from enforcing certain personal guaranties given on commercial leases during a 16-month blackout period between March 7, 2020 and June 30, 2021. The regulation has been challenged in federal court as unconstitutional, but in the meantime the courts … Continued
It would be very satisfying to say, “Sorry, IRS, you are too late to audit me!” It can save you stress and expense, and avoid having to prove that you were entitled to a deduction or find receipts. The IRS statute of limitations is important for heading off audit trouble, whether you are an individual, … Continued
In “Who Decides? States as Laboratories of Constitutional Experimentation” (Oxford University Press, 2022), Jeffrey S. Sutton, chief judge of the Sixth Circuit Court of Appeals, picks up where he left off in his last book, “51 Imperfect Solutions: States and the Making of American Constitutional Law” (Oxford University press, 2018). Judge Sutton’s thesis is that … Continued