Tax
Business seller’s bonanza: capital gains (not ordinary income) tax
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
What costs more than privacy compliance? Apparently, everything
By David Zetoony
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
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
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
Website accessibility: Martinez v. Cot’n Wash gets it wrong
By Areta K. Guthrey
No one can dispute that the internet is a fundamental part of community life.
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
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
Delivery drivers could also be required to be responsible servers
By Miguel A. Custodio
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)
By Michael Asimow, Paul Bergman
British defamation law is much more favorable to the plaintiff than U.S. law.
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
When is a public official’s social media page subject to the First Amendment?
By Ronald J. Scholar
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
By Salvatore Padula
It is increasingly clear that insureds asserting claims for loss of business income during periods of government-ordered shutd...
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
“Let’s kill all the lawyers!” Shakespeare was not so far off the point but for other reasons
By A. Marco Turk
Because the success of Girardi’s unethical practices depended on private judges who “occupy a secretive corner of the legal wo...
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
What’s ailing the California Supreme Court? Its productivity has plummeted
By Jon B. Eisenberg
This is bad news for the bench, bar and public.
State Bar & Bar Associations
The Legislature should keep the State Bar on task
By William L. Winslow
The State Bar must stop walking away from its responsibilities.
Constitutional Law
Districts could be cracked, leaving voting rights in crumbles
By Bernadette Reyes
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
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 ...
Actual Killers in Actuality - Sliding Scales and SB 1437 - The Controversial New Scope and Boundary Line of the Felony Murder ...
Tax
Interests beware: Franchise Tax Board conflates Federal Gain Recharacterization Rules for hot assets with State Sourcing Rules
By Kevin R. Ghassomian, Walter R. Calvert
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
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
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...
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
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
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
Federal Gig Worker Bill would be a dream come true for Uber and its cohorts
By Ronald L. Zambrano
The bill has bipartisan authorship, but it completely misses the mark legally.
Law Practice, Appellate Practice
The Role of the Independent Mediator
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)
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...