When it comes to workplace-related incidents, the question of liability can often be complex and nuanced. One common scenario involves damage to an employee's car while parked in the employer's parking lot. This article...more
Almost half of the teams in the National Basketball Association (NBA) were recently sued for copyright infringement. In the complaint filed against the Atlanta Hawks, one of the plaintiffs—publisher Kobalt Music Publishing...more
I recently traveled to Amsterdam to participate in an expert seminar on European cannabis and drug policy. The seminar covered various topics, including a thought experiment on where European Union (EU) cannabis reform was...more
Public officials should proceed with caution when using social media. The United States Supreme Court, in a recent unanimous decision, articulated a two-part test to determine when a public official’s social media account...more
On April 23, the Federal Trade Commission voted 3-2 to adopt a final rule banning noncompete agreements. The FTC defines a "non-compete clause" broadly as a term or condition of employment that prohibits a worker from, or...more
In my prior article, I discussed Lindke v. Freed, in which a social media user brought action under § 1983 against a city manager, alleging that the manager violated the user’s First Amendment rights by deleting his comments...more
El 2/21/24, el IRS anunció que comenzará a auditar el uso de aviones corporativos como parte de su esfuerzo más amplio para asegurar que los grupos de altos ingresos “no pasen desapercibidos” en sus responsabilidades...more
On 2/21/24, the IRS announced that it will begin auditing corporate jet usage as part of its larger effort to ensure high-income groups “don’t fly under the radar” on tax responsibilities. IRS Commissioner Danny Werfel...more
On March 15, 2024, the United States Supreme Court issued a much-awaited decision on two cases that now create guardrails on when government officials can and cannot block private citizens from social media accounts....more
In its recent opinion in Lindke v. Freed, the U.S. Supreme Court addressed when public officials may be held liable for violating the First Amendment for silencing critics on social media. The Court held that a public...more
On Friday, March 15, a unanimous Supreme Court decided two companion cases (Lindke v. Freed and O’Connor-Ratcliff v. Garnier) that resolved a split in the Circuits concerning whether public officials can be held liable under...more
The IRS announced a new campaign to audit high-net-worth taxpayers claiming business deductions for the use of private jets. Using some of the $80 million allocated for enhanced enforcement in the Inflation Reduction Act of...more
Everyone on social media at some point has to figure out how they’re going to use it. Will their account be public? Will they post information about family? Current events? Religion? Politics? If the account’s not open to...more
The U.S. Supreme Court has established guidelines for determining when a public official’s use of a private social media platform such as Facebook, X or Nextdoor constitutes public speech that cannot be censored. State and...more
On March 15, 2024, the Supreme Court issued a unanimous opinion in Lindke v. Freed and a per curiam opinion in O’Connor-Ratcliff v. Garnier addressing when a public official may prevent a person from commenting on the public...more
In Lindke v. Reed, the Supreme Court of the United States (SCOTUS) issued an opinion holding that social media activity can constitute state action for purposes of a claim under 42 U.S.C. § 1983. The Court held that “[f]or...more
The Internal Revenue Service (IRS) has announced plans to initiate dozens of new audits this spring in an attempt to limit personal usage of corporate aircraft. These audits will focus primarily on “highest risk” corporations...more
Initially, tracking systems were employed to monitor the private jet usage of celebrities like Taylor Swift. Now, similar scrutiny will extend to executives who utilize business aircraft for personal purposes while claiming...more
On February 21, 2024, the Internal Revenue Service (IRS) announced plans to commence a focused audit effort targeting private aircraft usage by dozens of large corporations, large partnerships and high-income individual...more
A taxpayer’s investment losses, including losses on digital assets such as cryptocurrencies and non-fungible tokens (NFTs), are not deductible unless the taxpayer’s activities rise to the level of “investment activities” or...more
I appreciate that you are reading this magazine and its useful information regarding compliance and ethics. But I’d like to use this month’s column to encourage you to read something else—a good book that has nothing to do...more
In a recent FEC ruling regarding whether Congressman Lou Barletta’s leadership PAC (LOU PAC) made unlawful rent payments to his wife, the FEC commissioners explicitly articulated that leadership PACs (“LPACs”)— are entirely...more
In February 2021, an NFT for a 13-second video of a Lebron James dunking a basketball sold for $208,000. Because past and present wilt before Lebron’s greatness; because he contains multitudes. Also because Lebron is a...more
Michigan leads the Midwest in affording its communities local protection for psychedelic-based activities. Below you will find a breakdown of notable moments in Michigan's psychedelic legislative history....more
On January 17, 2023, the New Jersey Cannabis Regulatory Commission (CRC) published proposed regulations governing the operation of cannabis consumption areas. These regulations implement the New Jersey Cannabis Regulatory,...more