Tax, Law Practice
Sometimes, legal settlements are taxed as capital gain
By Robert W. Wood
Legal settlements are usually taxed as income, and they are usually ordinary. That is the IRS default position. But the IRS is...
Law Practice, Ethics/Professional Responsibility
Communicating with clients and colleagues during COVID-19
By David M. Majchrzak, Heather L. Rosing
Speak to a risk management specialist in just about any industry, and they will tell you one of the best tools to prevent clai...
Labor/Employment
Navigating workers’ comp claims when employees work from home
By Neelu K. Khanuja
Approximately 31% of workers switched from working onsite to working at their home offices by the first week of April. This ch...
Law Practice, Ethics/Professional Responsibility
The future of advance conflict waivers in California
By Amy L. Bomse
This article considers where California law stands on broad advance conflict waivers in the wake of the California Supreme Cou...
Criminal, Constitutional Law, Civil Rights, California Supreme Court
Friends of the court, enemies of the death penalty
By Stephen F. Rohde
On Monday, Gov. Gavin Newsom told the California Supreme Court that "racial discrimination infects the administration of Calif...
Criminal, California Courts of Appeal
Appellate ruling gets 2-star review for interpretation of the CIPA
By Edward D. Totino
Earlier this month, the 1st District Court of Appeal issued an opinion that adheres to an unfortunate trend in some courts to ...
Civil Litigation, Administrative/Regulatory
Pitfalls of proposed amendments to CDA Section 230
By Daniel Rozansky, Cristy Jonelis
Recently proposed amendments to Section 230 of the Communications Decency Act will increase interactive computer service provi...
A judge I regularly practice in front of once confessed that “move-away” custody cases are the worst part of his job.
Labor/Employment, Covid Columns
The fallout from COVID-19 on group and individual disability claims
By Glenn R. Kantor
Some questions, and few answers, about the ramifications of COVID-19 on disability claims.
Technology, Government, Corporate, Antitrust & Trade Reg.
Is the DOJ’s Google antitrust lawsuit just the beginning?
By David W. Kesselman, Amy T. Brantly
While the lawsuit against Google is certainly a welcome beginning, it will take more than a single lawsuit to open up competit...
Environmental & Energy, California Supreme Court
California and Nevada take different views of public trust doctrine
By Roderick E. Walston
The Nevada Supreme Court recently issued a landmark decision interpreting the public trust doctrine that is fundamentally inco...
U.S. Supreme Court, Constitutional Law, 9th U.S. Circuit Court of Appeals
Access to federal courts still denied to property owners
By Michael M. Berger
Neither I nor any of the numerous others who thought that the Supreme Court finally cleared the decks for federal court litiga...
Law Practice, Ethics/Professional Responsibility
Selfish civility?
By Michael P. Masuda
The idea is that we benefit, perhaps selfishly, by acting with civility and professionalism: by simply being nice.
Government, Civil Litigation
Ruling muddies the waters for H&S receivership cost recovery
By Samuel Emerson
A recent California appellate decision has injected some doubt into the ability of municipalities to recover their attorney fe...
U.S. Supreme Court, Criminal, Constitutional Law, California Courts of Appeal
High court hones in on ‘hot pursuit’ of misdemeanor suspects
By Gary Schons
Does “hot pursuit” of a misdemeanor suspect categorically qualify as an exigent circumstance, excusing obtaining a warrant pri...
U.S. Supreme Court, Intellectual Property, Civil Litigation
Justices to weigh validity of administrative patent judge hiring
By Ben M. Davidson
This month, the U.S. Supreme Court granted three petitions seeking review of a Federal Circuit decision holding that all admin...
Insurance
Overcoming intellectual property exclusions in insurance policies
By Peter S. Selvin
A key challenge for policyholders seeking coverage under commercial general liability, directors and officers, and other insur...
The Department of Justice filed a motion to substitute the government for Trump as the defendant in Jean Carroll’s defamation ...
Tax, Criminal
Robert Brockman’s $2B tax evasion case has some simple lessons
By Robert W. Wood
“Biggest ever” can be a term you might want to hear about some things. But if it is a tax issue you are describing, “biggest e...
Corporate, Antitrust & Trade Reg.
Will Congress restore antitrust to protect competition?
By David W. Kesselman, Amy T. Brantly
In a year like no other, with a deadly pandemic raging and in the midst of a polarizing presidential election, a recent congre...
Law Practice, Appellate Practice
What a long, strange trip it’s been
By Sarah Hofstadter
Lessons from an unorthodox career
Bankruptcy
Small Business Chapter 11 update, where are we 8 months in?
By M. Jonathan Hayes
We are now eight months into the Small Business Reorganization Act of 2019, which took effect in February. The act attempted t...
Los Angeles district attorney candidate George Gascón proposes that domestic violence victims, even if served with a subpoena,...
Technology, Communications Law, Administrative/Regulatory
Should you worry about DOD sharing 5G spectrum with private companies?
By Gail A. Karish
Recent headlines have renewed questions about who will control the build out of the next generation of wireless networks, know...
Criminal
Review the rules requiring corroboration of accomplice testimony
By Gregory L. Prickett
The objective of this article and accompanying self-study test is to review the rules regarding the requirement that testimony...
Law Practice, Ethics/Professional Responsibility, Covid Columns
Client communications during COVID-19
By Louie H. Castoria
California's Rules of Professional Conduct are primarily about one thing: communication. And communicating effectively with cl...
State Bar & Bar Associations, Law Practice, Ethics/Professional Responsibility
A tale of civility
By Patrick M. Kelly
The story behind the State Bar oath become more.... civil.
Labor/Employment, Insurance, Civil Litigation, 9th U.S. Circuit Court of Appeals
Ruling demonstrates when employers are agents of insurers
By Robert J. McKennon
A recent 9th Circuit decision affirms that in the context of employer-sponsored benefits, the employer is the agent of the ins...
State Bar & Bar Associations, Legal Education, Law Practice
Who benefits if 1390 cut score is used for provisional licenses?
By Mitchel L. Winick
The State Bar of California Provisional License Working Group released a memorandum last week supporting a proposal to impleme...
Tax, Law Practice
Remember, IRS taxes most settlements, exact wording matters
By Robert W. Wood
If you are a plaintiff, you should care about taxes, and if you are a plaintiff’s lawyer, you should make sure your client tak...