A major convenience in smartphone technology is the availability of third-party payment networks like Venmo and PayPal, which replace payments by cash, check, or debit card. The IRS calls these transactions, third-party network transactions (TPNTs)...
APPLICATION OF THE PENN CENTRAL TEST
There are many different types of regulatory takings, each with their own unique rules and body of Supreme Court jurisprudence. Although the Supreme Court has articulated different inquiries based on the type of taking, each of the tests “aims to...
WHAT ARE THE CHANCES OF BEING AUDITED BY THE IRS?
My son’s scariest Halloween costume was a T-shirt bearing the words “IRS Audit Agent.” An audit can be a terrifying experience. The prospect of defending everything that you have sworn was true on your income tax return and justifying everything...
GREEN FINANCING AND TAX INCENTIVES FOR THE COMMERCIAL REAL ESTATE INDUSTRY
The application of ESG considerations varies from industry to industry; however, the impacts of climate change particularly affect the real estate industry. The increased frequency and strength of natural disasters not only affects the physical...
ARTIFICIAL INTELLIGENCE IN THE WORKPLACE
The workplace has evolved greatly over the last few decades. With the continuous introduction of technology, the advent of social media, and the transition of the workforce from the baby boomers to subsequent generations of workers, the pace of...
COST OVERRUN PROVISIONS IN REAL ESTATE JOINT VENTURE AGREEMENTS
Real estate investments often involve construction (Project), such as ground-up development, renovation, or tenant improvements, and a heavily negotiated issue in a joint venture relationship is how and to what extent Project cost overruns are...
CONVERSATION WITH A COLLEAGUE: SAM HODGE
Rajiv: Please talk a little bit about what are you doing currently.Sam: I am a professor at Temple University, where I teach law, anatomy, and forensics. This is my 47th year of teaching. I was also a litigation attorney for many years handling...
A PRIMER ON VETERANS’ DISABILITY BENEFITS
Veterans’ benefits have a long and storied history in this country. While the area of law is unique, it is a deeply fulfilling practice that aims to deliver earned benefits to veterans and their family members. This article provides a short...
HOW TO ASSIST CLIENTS IN SELECTING A TRADEMARK
A distinctive trademark in a competitive marketplace can be one of a company’s most valuable assets. It not only indicates the source of a good or service, but also differentiates the good or service from that of other competitors. Separate and...