Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
A More Perfect Union: Why Punish Russia for Crimea?
Jail Time for Revenge Porn Offenses?
End Game in the Fight Over Same Sex Marriage?
Is Punishment Dead in America?
Bill on Bankruptcy: Detroit Falls Short on Good-Faith Test
Bill on Bankruptcy: Madoff Victims Rooting for Stanford Victory
Bill on Bankruptcy: Listening in the Dark at the NCBJ
Health Care Antitrust & the Supreme Court – Interview with Bruce Sokler, Member, Mintz Levin
Bill on Bankruptcy: Detroit Shows Need for Amending Bankruptcy Law
Bill on Bankruptcy: Detroit Judge Might Lose Grip on the Case
PennDOT to Increase Number of Pennsylvania Bridges with Weight Restrictions
Harvey Miller: Detroit Will Be In Bankruptcy "For A Long Time"
Grayson: Only 1 Agency Should Regulate Wall Street
Bill on Bankruptcy: Supreme Court Cases Will Have Wide Impact
Coyle: Robert's SCOTUS Doesn't Respect Congress
Goldstein: Expect More Litigation in Wake of Myriad Gene Patent Decision
What's So Funny About The U.S. Constitution? Colin Quinn's Unconstitutional: Off-Broadway
S&C's Cohen: Brown-Vitter Punishes Banks For Being Big
Cohen: Cyprus Is Not A Template For Future Restructurings
On May 20, 2014, in the case of Whitewood v. Wolf, Judge John E. Jones III of the U.S. District Court for the Middle District of Pennsylvania struck down Pennsylvania’s ban on same-sex marriages. Like many of the rulings...more
Does a closely held for-profit corporation have a constitutionally or statutorily protected right to exercise religion under the Free Exercise Clause or the Religious Freedom Restoration Act of 1993 (RFRA)? The U.S. Supreme...more
Ruling creates planning opportunities to minimize income taxes.
In Linn v. Department of Revenue, the Illinois Fourth District Appellate Court reviewed the state’s statutory framework for taxing trusts. Linn v....more
The purpose of this article is to explain the concept of “standing” in probate and guardianship actions, to discuss how the topic should be raised, and to provide some specificexamples of situations where the standing of a...more
In a four to three decision, the en banc Commonwealth Court held that a senior citizen’s estate was entitled to a rebate under the Senior Citizens Property Tax and Rent Rebate Assistance Act, 53 P.S. §§ 6926.1301-6926.1313...more
A city administrator-turned-elected city council member believed his retirement benefits would be based on his highest salary multiplied by all his years of service, including his years on the city council; however CalPERS...more
Smith v. Sunshine Sound Enterprises, Inc., USCA, 11th Circuit, January 22, 2014 -
Eleventh Circuit reverses dismissal of estate’s claims for copyright infringement, holding that songwriter who assigned his legal rights...more
A motion to strike under California’s anti-SLAPP statute was filed in response to a lawsuit initiated by beneficiaries against a trustee and executor of an estate. The United States Court of Appeals for the Ninth Circuit...more
Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more
What you need to know:
As the result of the Supreme Court’s recent decision in United States v. Windsor and a subsequent ruling by the IRS, same-sex couples who are legally married in a jurisdiction that recognizes...more
This is a brief update on recent Pennsylvania tax developments. It is intended to provide an overview of issues and cases to watch, as well as administrative and legislative developments.
Recently, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act (DOMA), which, for federal purposes, defined marriage as between one man and one woman. United States v. Windsor, 570 U.S. ____...more
The September §7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is the same as the August rate and an increase from July's rate of 1.2%. The applicable federal rate ("AFR")...more
As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more
A new federal policy will allow legally married same-sex couples to get the same federal tax benefits as married heterosexual couples. The policy applies even if the same-sex couple lives in a state that does not recognize...more
Revenue Ruling 2013-17 -
On August 29, 2013, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the “Ruling”) holding that, for purposes of...more
The Supreme Court’s recent Windsor decision, overturning a section of the Defense of Marriage Act, may allow significant tax savings for certain married same-sex couples. In light of the decision, married same-sex couples,...more
See how the Supreme Court’s June 26, 2013 United States v. Windsor decision, which concluded the Defense of Marriage Act unconstitutionally restricted spousal benefits to members of the opposite sex, affects ERISA beneficiary...more
The U. S. Supreme Court’s decision in United States v. Windsor, 570 U.S. ___ (2013) implicates important changes to the interpretation and administration of federal tax laws (including, income, gift and estate taxes). On June...more
Rhode Island, Same Sex Divorce and Portability: Imperfect Together
by James F. McDonough, Jr. on August 13, 2013
Rhode Island Governor Chafee issued an executive order directing the state to recognize same-sex marriages...more
We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more
The Fatherless Child: The Law Struggles to
Catch Up to Reproductive Technology
by James F. McDonough, Jr. on August 6, 2013
The Court of Appeals for the Third Circuit filed a decision in Capato v. Commissioner
The U.S. District Court for the Eastern District of Pennsylvania has ordered a profit sharing plan to pay death benefits to the same-sex spouse of a deceased employee....more
The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California. ...more
After protracted litigation in a probate matter was resolved in his favor, the trustee of an estate sued a trust beneficiary and his law firm for malicious prosecution. The defendants made a special motion to strike under the...more
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