The COVID-19 pandemic caused many Americans who reside in large cities to purchase vacation homes in places that are less congested or are otherwise considered vacation areas. For example, many New York City residents have purchased homes in the Hamptons, the Jersey Shore, the Adirondacks and even more distant places such as Florida and Arizona … Continued

Setting the Scene A plaintiff, as creditor, sued a defendant, as debtor, on his personal guaranty of a note and recovered a $1 million judgment against him. The plaintiff-creditor issued an execution to the New York City marshal, who then levied on the defendant-debtor’s financial account. The creditor, debtor and City marshal stipulated that an … Continued

The Pentagon has deployed thousands of servicemembers in response to the Russian invasion of Ukraine. Naval frigates, surveillance aircraft, artillery units and brigade combat teams are part of the first-ever NATO Response Force. As of the writing of this article, President Biden announced the stationing in Romania of a Brigade Combat Team from V Corps … Continued

Note: These and other opinions are available on the NYSBA website at NYSBA.ORG/ETHICS. Opinion 1241 (05/31/2022) Topic: New York attorney with out-of-state office; attorney advertising and letterhead Digest: A lawyer who is admitted to practice in both New York and Florida, but whose only physical office is in Florida, may state on the letterhead of his Florida … Continued

We have the unfortunately common situation today where a homeowner defaults in making monthly payments as called for in a note that is secured by a mortgage on a homeowner’s house. Simple enough: the holder/bank (hereinafter the “bank”) accelerates, proceeds to complete foreclosure, and sells the property. Ah, the good old days. They are gone, … Continued

The world may be continuously adapting and changing around us, but one thing that never changes is the need for reliable and informative content and articles for our valued General Section members. We, as the Co-Editors of One on One, hope to be a constant source of fulfillment of this need. This issue, we are pleased to … Continued

As I begin my term as Chair of the General Practice (GP) Section, let me first thank the outgoing chair, Sarah Gold, for her outstanding work as Chair and her vision and concern for the Section and its future. Thank you, Sarah. It is the future of the Section that is of the most interest … Continued

All lawyers know something about taxes. We all pay them, and we all know that legal fees are income. In fact, they are ordinary income, and are even subject to self-employment taxes. Lawyers occasionally try to argue that legal fees are capital gain, but that is an awfully tough sell with the IRS. So, you … Continued

This author was somewhat surprised to learn that there are approximately 30 rats in animated cartoon history. Undoubtedly, the nicest and most charming (and thus, I suppose, the most popular) is Remy from the movie  Ratatouille.1. In a prior article for this distinguished journal, less charming rats were explored: lawyers who rat out their clients and … Continued

To do business in the state of New York, an employer is required, with very few exceptions, to provide Workers’ Compensation benefits for its employees.1. The inability to provide the coverage may legally result in the employer not being able to do business in New York. If coverage is obtained and is canceled, lapses, or is … Continued