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Tax

Twenty percent: the initial income tax penalty

Aug. 4, 2022
By Bruce Givner, David Rice

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...


Law Practice, Ethics/Professional Responsibility, Appellate Practice

Avoid Ethical Traps in Depositions

Aug. 4, 2022
By Alanna G. Clair

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


Constitutional Law

Slicing the Atom

Aug. 3, 2022
By Brian M. Hoffstadt

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


Letters


Technology, Judges and Judiciary, International Law

Stochastic Gradient Descent

Aug. 3, 2022
By Curtis E.A. Karnow

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


Land Use

No liability for trivial defects in sidewalks

Aug. 3, 2022
By Reza Torkzadeh, Allen P. Wilkinson

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


Legal Education

Criticism of non-exam pathway is thinly veiled protectionism

Aug. 3, 2022
By Susan Smith Bakhshian, Stephanie Rae Williams

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


Civil Litigation

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


Law Practice, Appellate Practice

Eating the criminal justice reform elephant

Aug. 2, 2022
By David A. Senior

Criminal justice change is not necessarily reform. Reform infers improvement. District Attorneys may be best to approach refor...


Law Practice, Appellate Practice

What’s the Deal?

Aug. 2, 2022
By Benjamin G. Shatz

Had the opinion been only a dismissal of a frivolous appeal, it wouldn’t merit publication. And yet, that’s not where this wen...


Environmental & Energy, Constitutional Law

The Framers knew that divisions of power between governments and their branches would promote individual liberty and they thus...


Law Practice, Appellate Practice

The Racial Justice Act and Young's broad interpretation force courts to squarely address racial bias in the system, and...


Law Practice, Appellate Practice

The Rent Control War - Part Two

Aug. 1, 2022
By Myron Moskovitz

Within a year after Prop 13 was enacted, furious tenants pushed their local legislators and electorates to enact rent control ...


Law Practice, Appellate Practice

Great Workout Arthur

Aug. 1, 2022
By Arthur Gilbert

Because he failed to notify the court that held the probation violation hearing of defendant’s imprisonment within 30 days aft...


Military Law, Labor/Employment

It is shameful that states across the country have been refusing to rehire Reservists and Guard members, who worked for the st...


Law Practice, Appellate Practice

Lawyers will fight to preserve women’s rights

Aug. 1, 2022
By James J. Brosnahan

Two thousand six hundred and fifty women partners in law firms signed a call to action. That powerful juggernaut should not be...


Those in the hospitality industry and other entities who could be implicated in a human trafficking lawsuit should familiarize...


U.S. Supreme Court, Constitutional Law

Previewing Moore v. Harper

Jul. 29, 2022
By Bruce A. Wessel, Adam Rowe

The question is, which Roberts shows up in Moore - Rucho Roberts or Arizona Legislature Roberts?


U.S. Supreme Court, Constitutional Law, Civil Rights

The abortion debate and its impact on the disabled community

Jul. 29, 2022
By Hope Michelle Shinderman

Disability selective abortions, or the termination of pregnancy due to a prenatal disability diagnosis, create significant ten...


Entertainment & Sports

Stream it Tonight! Anatomy of a Murder (1959)

Jul. 29, 2022
By Paul Bergman, Michael Asimow

Preminger’s casting of lawyer Joseph N. Welch to play Judge Weaver was a political statement that contributed to the film’s re...


Any time you are doing anything from someone in California, you should think about taxes and whether the state can track you d...



The class action settlement still faces some hurdles. The Court must approve the settlement terms and T-Mobile reserved the ri...


Law Practice, Appellate Practice

Private Benjamins

Jul. 28, 2022
By Steven S. Kimball

An anti-abortion activist who learns that a neighbor intends to drive a daughter, wife, sister or other relative or a nonrelat...


Tax

Income tax audits: Fear the Franchise Tax Board, not the IRS

Jul. 28, 2022
By Bruce Givner, David Rice

The California FTB has no corollary to IRS Appeals. That is because it is unconcerned about having the 1,500 Superior Courts g...


Law Practice, Appellate Practice

A Red Flag about a Red Flag in 1920s California

Jul. 28, 2022
By John S. Caragozian

For the first time, the Supreme Court reversed a state court conviction on free speech grounds. Moreover, the court explicitly...


There have been several lawsuits involving the use or storage of biometric information which have resulted in multi-million do...



Law Practice, Appellate Practice

Specific jurisdiction over non-resident defendants widens

Jul. 27, 2022
By Cherisse H.A. Cleofe, Paul R. Kiesel

As seen in Daimler, while Bristol-Myers took steps to limit the application of specific jurisdiction, Ford has opened a door f...


With the stablecoin meltdown of early May, and the recent collapses of cryptocurrency hedge funds like Three Arrows Capital, t...