The Court’s analysis is a straightforward application of the well-established principle that the legitimate justification for ...

By enacting Section 846, the legislature did not intend to immunize landowners from all liability for permissive and nonpermis...

The penalty for late filing is 5% of the gift’s fair market value per month, not to exceed 25% of the gift.

To be clear, the IRS is never bound by an allocation in a settlement agreement. Even so, as a practical matter the IRS pays at...

“Harvard to Hashtag” is a must-read for anyone thinking of starting or growing a law firm.

SB 1149 forbids protective orders and confidential settlement agreements in any litigation involving alleged product defects o...

Historically, the right that was not to be tread upon, for which the poised snake was willing to strike and kill, was the righ...

The trial court ruled, and the appellate court confirmed, that the FTB regulations for apportioning business income within the...

Scully was of course no lawyer, but he had in spades the qualities and skills that we would do well to borrow.

“‘A mere conflict in the testimony of expert witnesses provides no justification for the matter to go to a lay jury who will t...

Musk talks and tweets a lot about taxes, including about how much tax he should pay on selling Tesla stock. He’s also complain...

The testimony of even the most well-prepared witness may prove useless – or worse, problematic – unless the advocate listens a...

Earl Rogers was known for his courtroom theatrics as well as his legal acumen. He was one of the first lawyers to offer eviden...

Some lawyers make the mistake of focusing their entire trial preparation on the jury, and make the mistake of forgetting the j...

One of the extreme threats not only to our economy but to our physical safety is our return to dependence upon some pretty dan...

With a shrinking economy and rising inflation, many see the carried interest loophole as an important incentive for small busi...

If a targeted parent tells you all of the horrible things their children are saying to them, and you start thinking, “If the k...

They violated the veterinary rule of tax planning: you can save taxes as a bull; you can save taxes as a bear; but you can’t s...

Preparing any witness for deposition is an important part of an attorney’s role as zealous advocate, but knowing the boundarie...

Culminating in Vega, the U.S. Supreme Court has chosen to define the "atom" of the constitutional right prohibiting the use of...

Unlike your country, which has been slow to accept the gifts of big data and artificial intelligence (I still smart at that us...

Whether a defect is trivial or not is determined by looking at all of the facts of the particular case.

Unsupported assertions and broad misstatements about lax supervision or diploma privilege are convenient cover for what amount...

The time is ripe for courts to take a new look at jurisdictional issues involving national corporations. The business landscap...