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Tax

Dear IRS, sorry, I don’t have receipts

May 2, 2022
By Robert W. Wood

Tax lawyers look to George M. Cohan for a different kind of legacy – an “I’ll take you to court” audacity that is as American ...


Legal Education, Government

We have developed a process in our legal system which is designed to find the truth through the painstaking, often tedious and...


Law Practice, Judges and Judiciary, Appellate Practice

Believe the Presiding Justice’s speech at your peril. It might be so, and it probably is so. But I’ve seen and participated in...


U.S. Supreme Court, Ethics/Professional Responsibility

We should be embarrassed that the institution as a whole isn’t doing enough to maintain the public’s trust – at a time the Cou...


Law Practice, Appellate Practice

I’m just asking or the fear of offense

May 2, 2022
By Arthur Gilbert

Sensitivity to the legitimate feelings and sensibilities of others is a necessity and a moral obligation as we become aware of...


Letters

State Bar responds to audit approach criticism

May 2, 2022
By George Cardona, Leah Wilson


Torts/Personal Injury, California Courts of Appeal

The Court found there was no reason based on any special foreseeability concerns to depart from the usual duty to exercise rea...


Government, Contracts, Constitutional Law

Florida flirts with fascism

Apr. 29, 2022
By Eric B. Kingsley

The marketplace of ideas is supposed to flourish and the antidote to speech you disagree with is more speech to counter it. Li...


U.S. Supreme Court, Government, Civil Rights, California Courts of Appeal

Vote dilution under state law is the issue before the California Supreme Court, specifically what a plaintiff must prove “to e...


With less than 5% of the Office’s 500 attorneys devoted to affirmative litigation, the next City Attorney is poised to dramati...


Legal Education, Law Practice, Appellate Practice

Passim, and its abolition

Apr. 29, 2022
By Michael J. Raphael

When that rule change goes into effect, it will terminate the use of passim in the nation’s highest court. But there is someth...


Litigation & Arbitration, Ethics/Professional Responsibility

The most important question

MCLE
Apr. 28, 2022
By Fred Bennett

Intelligence, of course, is power, which in the choosing of arbitrators, comes down to intelligence ethically obtained - espec...


Trump appointed fifty-four federal appellate judges in his four years in office, one short of the fifty-five nominated by form...


Legal Education

Death in the Pass: An 1851 Melodrama

Apr. 28, 2022
By John S. Caragozian

A battle seemed inevitable until, by happenstance, a column of 50 U.S. Cavalrymen on a routine march from San Diego arrived in...


When proceedings move online, they become less formal. With less formality comes less worry about everything from performance ...


Litigation & Arbitration

The parties bargained for arbitration, and, in turn, a different set of rules.


Labor/Employment

When SB 826 was enacted, 29 percent of California public companies had no women on their boards. By March 2021, the percentage...


State Bar & Bar Associations

Towards a Tougher State Bar Audit

Apr. 27, 2022
By Antonio R. Sarabia II

It seems the audit is more likely to lead to agency bloat than improved efficiency.


Real Estate/Development, Land Use, Government

Someday your price will come? Really?

Apr. 27, 2022
By Michael M. Berger

The government got its project. In the process, private property was taken. After a trial, that property was valued, and the g...


Law Practice, Appellate Practice

Demystifying Conservatorship

MCLE
Apr. 26, 2022
By Matthew D. Kanin

Current conservatorship law neither implies nor requires a finding that a person is wholly incompetent. Eligibility for conser...


Litigation & Arbitration, Environmental & Energy

Just last year, the Fifth District Court of Appeal issued a decision in Antelope Valley Groundwater Cases v. Los Angeles Count...


Torts/Personal Injury, Health Care & Hospital Law

The result was a family who now cannot assert claims for punitive damages against a health care provider who engaged in horrif...


Law Practice, Labor/Employment, Appellate Practice

Going forward, courts will likely consider new circumstances, and given the exponential increase in volume of remote work, new...


Real Estate/Development, Land Use, Government

Forced sale of public nuisance property not a taking

Apr. 25, 2022
By Bradford B. Kuhn, Jillian Friess Leivas

On appeal, the Court explained that while the government must pay when it takes private property, including a lien, there is a...


Law Practice, Appellate Practice

Poking holes in CDA Section 230 immunity

Apr. 22, 2022
By Douglas E. Mirell

Fortunately, there are a few cases that have poked some holes in the liability barrier erected by Section 230 – thanks largely...


True gifts are not income the IRS can tax, but the line between what is income and what is a gift is sometimes disputed.


President Biden has proposed what he calls the “Billionaire Minimum Income Tax” as part of his new budget. The title is a misn...


Torts/Personal Injury

In order to obtain coverage for disgorgement settlements, policyholders need to overcome a series of hurdles.


By asking the Legislature to change the College’s name, its Board of Directors is attempting to impair the contract that creat...


Law Practice, Judges and Judiciary, Appellate Practice

Appellate review of the failure to exercise discretion

Apr. 21, 2022
By David M. Axelrad

When evaluating a trial court’s rulings for potential abuse of discretion, look not only for both unreasonable trial court rul...