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Tax

Business seller’s bonanza: capital gains (not ordinary income) tax

Aug. 23, 2022
By Stephen Mihaly, Bruce Givner

Happily, the Internal Revenue Code has a rule that should allow Seller and Buyer to salvage their initial handshake deal.


Data Privacy, Administrative/Regulatory

Could the California Privacy Protection Agency really believe that compliance with the proposed regulations would be less than...


Real Estate/Development, Insurance

Coastal properties and insuring flood risk

Aug. 22, 2022
By Kirk A. Pasich

Coastal property owners will face an increasing challenge – pressure on public agencies not to spend taxpayer money to protect...


Constitutional Law

Codifying Roe v. Wade will prove to be abortive

Aug. 22, 2022
By Richard A. Nixon

Congress has used its power under the Commerce Clause to do many things not authorized by the Constitution. This proposed use ...


Technology

No one can dispute that the internet is a fundamental part of community life.


Tax

Tax planning for the $2 million lottery (or bonus)

Aug. 19, 2022
By Bruce Givner, Owen Kaye

There are at least three legal and ethical structures that can significantly mitigate the ultimate tax cost.


Insurance

La Brea crash illustrates important insurance issues

Aug. 19, 2022
By Michael E. Rubinstein

Of course, no amount of money will bring anyone back. But as injury lawyers, we try to help our clients find some semblance of...


Labor/Employment, Government

Not surprisingly, the delivery companies are crying foul, claiming that the law would be costly, inconvenient and unnecessary.


Entertainment & Sports

Stream it Tonight! Denial (2016)

Aug. 19, 2022
By Michael Asimow, Paul Bergman

British defamation law is much more favorable to the plaintiff than U.S. law.


Tax, Insurance

Wildfire settlement tax issues are tricky

Aug. 18, 2022
By Robert W. Wood

In most fire cases, legal fees can be dealt with in a way so that victims do not have to pay tax on the fees, but you should s...


Government, Civil Rights

The Court noted that social media, like Facebook and Twitter, were “fora inherently compatible with expressive activity” and a...


Insurance, Civil Litigation

Emerging trends in insurance coverage litigation

Aug. 18, 2022
By Salvatore Padula

It is increasingly clear that insureds asserting claims for loss of business income during periods of government-ordered shutd...


U.S. Supreme Court

Consequences matter

Aug. 17, 2022
By Erwin Chemerinsky

The lesson from all of this is that all of the justices, whether they openly admit it or not, are making value choices as to w...


State Bar & Bar Associations, Judges and Judiciary

Because the success of Girardi’s unethical practices depended on private judges who “occupy a secretive corner of the legal wo...


Government

Common sense tells us that when drug dealers are in prison, they can’t sell drugs to kids, so our communities are safer. Incre...


California Supreme Court, Administrative/Regulatory

This is bad news for the bench, bar and public.


State Bar & Bar Associations

The Legislature should keep the State Bar on task

Aug. 16, 2022
By William L. Winslow

The State Bar must stop walking away from its responsibilities.


Constitutional Law

Overnight, Congress and state legislatures would become less representative of the communities they serve.


Family

Minor’s Compromises and Possible Changes to Guardian Ad Litem Statutes

MCLE
Aug. 16, 2022
By David J. Cowan, Ben Futernick

The current iteration of SB 1279 simply refers to a “person who lacks legal capacity to make decisions” rather than referring ...


Criminal

The new felony murder rule

Aug. 16, 2022
By Eric H. Schweitzer

Actual Killers in Actuality - Sliding Scales and SB 1437 - The Controversial New Scope and Boundary Line of the Felony Murder ...


Letters

Hastings and Monday morning quarterbacking

Aug. 16, 2022
By Kris Whitten


Sellers of a business with California connections need to be ever more vigilant in the reporting, negotiation and structuring ...


Family

Introduction to Powers and Duties of Guardians Ad Litem

MCLE
Aug. 15, 2022
By David J. Cowan, Ben Futernick

This article is intended to assist judges and practitioners in understanding when, how, and why to apply for appointment of a ...


Real Estate/Development, Government

The Rent Control War - Part Three

Aug. 15, 2022
By Myron Moskovitz

For the first time in California, a rent control ordinance had been approved by both the voters and the courts – so the way wa...


Insurance, Government

School liability for student injuries

Aug. 15, 2022
By Michael E. Rubinstein

School liability for student injuries is complicated. Schools owe a special relationship to their students, but the special re...


Law Practice, Appellate Practice

Using the undisclosed expert witness at trial

Aug. 15, 2022
By Bradley D. Pierce

We had a witness that was competent to interpret the test results and provide testimony concerning the fact that formed the ba...


Judges and Judiciary

From humble beginnings to the 2nd District Court of Appeal

Aug. 15, 2022
By Hernaldo J. Baltodano

“My father’s letter to President Carter has been proudly displayed in my chambers since I became a judge.” - Justice Hernaldo ...


Labor/Employment, Government, Contracts

The bill has bipartisan authorship, but it completely misses the mark legally.


Law Practice, Appellate Practice

The Role of the Independent Mediator

Aug. 12, 2022
By Richard M. Williams

The role of the independent local mediator is one that is indispensable to the efficient operation of the court system and the...


Entertainment & Sports

Stream it Tonight! Johnny Belinda (1948)

Aug. 12, 2022
By Paul Bergman, Michael Asimow

The film was the first to allow a hearing audience to experience the evolution of a deaf character from a negatively stereotyp...