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The increasing number of H1N1 cases raises significant liability concerns. This article provides an overview of the governments’ legal response to the H1N1 influenza outbreak and relevant statutory provisions. It also highlights current gaps...

In Hernandez v. Hillsides, Inc. , 47 Cal. 4th 272 (Cal. 2009) , an employer, Hillsides, placed a hidden camera in the office of two employees, Hernandez and Lopez, in order to discover who was using a computer to access pornographic websites....

Summary : While TARP's requirements are technically limited to the most highly paid employees in the companies receiving TARP funds, they promise to have far-reaching implications for executive compensation best practices. This Emerging Issues Analysis...

The poor economy has created a budgetary crisis for many state governments. One solution is to expand a state's taxes to include companies earning income or with benefits that are seen occurring in the state. There are controversies on "attributional...

On April 28, 2009, the United States Supreme Court held in Cone v. Bell , 129 S. Ct. 1769 (U.S. 2009) that a habeas corpus claim for a Tennessee death row inmate is not barred from federal review, creating precedent that could bring hope to inmates...

SUMMARY: In sustaining the constitutionality of Ohio's Commercial Activity Tax (CAT) as applied to the gross receipts from the sale of food for human consumption, the Ohio Supreme Court has reaffirmed the principle that a tax measured by a factor is...

Under the Michigan Business Tax Act, every taxpayer with business activity in the state is subject to the business income tax. The business income tax base, which is a taxpayer's "business income" as defined in MCL 208.1105(2) , is that part of...

Increasing attention has been paid to the work-family conflicts facing employees. No federal statute specifically prohibits discrimination against employees with non-medical care-giving obligations. There is a growing trend to try to develop theories under...

As federal, state, and local governments push more and more U.S. employers to deny hiring unauthorized workers, the question of whether to use the E-Verify system comes up more often. In this Analysis, Harry Asatrian and Ainsley Harrell, of Strasser Asatrian...

Summary : In 2008, New York enacted the Amazon Tax Law, requiring certain e-tailers to collect and remit tax on sales to NY residents. The law has created controversy as to whether the relationship between the e-tailers and the in-state businesses creates...

Whether employees are entitled to wages for time spent putting on, taking off and cleaning safety gear, also known as "donning and doffing," under the Fair Labor Standards Act (FLSA) is an issue with which courts have grappled. The issue continues...

SUMMARY : There are a number of reporting obligations that must be complied with to avoid criminal and civil penalties in connection with foreign bank accounts. This year, the IRS, Department of Justice, President Obama and Congress have prioritized...

In Granite Rock Co. v. Int'l Bhd. of Teamsters, Local 287 , 546 F.3d 1169 (9th Cir. Cal. 2008) , the 9th Circuit held: (1) section 301(a) of the National Labor Relations Act does not countenance a suit against an entity that is not...

According to the U.S. Supreme Court in Bobby v. Bies , 129 S. Ct. 2145 (U.S. 2009) , if a criminal defendant has been found to be mentally retarded prior to Atkins v. Virginia , 536 U.S. 304 (U.S. 2002) , the Double Jeopardy Clause...

Inheritance tax imposes a tax on the right of succession, while estate tax is a tax against property. The former is enforceable against the individual transferees or those with dominion and control over the property, while the latter is due by way of estate...

The United States Court of Appeals for the First Circuit, sitting en banc , has ruled that tax accrual work papers, prepared by a publicly-traded corporation to produce financial statements which are certified by an independent auditor pursuant to federal...

Employers face pitfalls when implementing furloughs and reduced workweek schedules for exempt employees. Darryl McCallum discusses these pitfalls and examines Archuleta v. Wal-Mart Stores, Inc. , 543 F.3d 1226 (10th Cir. Colo. 2008) and subsequent...

IRC Section 1202(a)(3) was added by the American Recovery and Reinvestment Act of 2009 (“the Act”). It encourages individuals to make investments in corporations by allowing them to temporarily exclude a greater amount of the gain on the...

As electronic mail (''e-mail'') becomes the predominant method for workplace communications, the use of e-mail by employees and the limitations upon employers' attempts to restrict that use have increasingly become the subject of debate. In this article,...

In this Emerging Issues Analysis, San Francisco attorney Christopher Martz discusses recent developments surrounding the effects of non-judicial foreclosure on tenant occupied property. The focus is on California law, but recent federal legislation, the...

In District Attorneys Office of Alaska v. Osborne , 129 S. Ct. 2308 (U.S. 2009) , the Supreme Court ruled that prisoners do not have a due process right to DNA testing, even if such testing will definitively prove their innocence. The case specifically...

Oftentimes, a partnership is converted to an S corporation. It is important to remember that S status is elected to avoid problems that come with having the corporation taxed as a C corporation. Therefore, it is important to avoid having an intervening...

In Gross v. FBL Fin. Servs. , 129 S. Ct. 2343 (U.S. 2009) , the Supreme Court was asked to clarify whether the direct evidence requirement in Price Waterhouse v. Hopkins , 490 U.S. 228 (U.S. 1989) applies to the Age Discrimination in...

In a decision construing the Confrontation Clause in light of Crawford v. Washington , 541 U.S. 36 (U.S. 2004) , the U.S. Supreme Court in Melendez-Diaz v. Massachusetts , 129 S. Ct. 2527 (U.S. 2009) , clarifies that criminal defendants...

In Ricci v. DeStefano, 129 S. Ct. 2658 (U.S. 2009) , the city of New Haven. Connecticut administered a test to its firefighters to determine who had the most knowledge and skill, in order to fill promotional vacancies. After receiving the test...

Dura Pharms., Inc. v. Broudo , 544 U.S. 336 (U.S. 2005) set the bar high for alleging and proving loss causation in actions for securities fraud brought under Section 10(b) of the Securities Exchange Act of 1934. In the latest case adopting a...

An election to be treated as an S corporation is made by preparing, signing and filing Form 2553. Controversy often arises regarding whether Form 2553 was prepared properly and timely filed.   Professor Howard Godfrey writes : Business owners...

Many multi-state corporations operate in states that do not require combined reporting and that employ one or more tax-avoidance strategies to reduce their overall tax liability, causing significant declines in corporate tax revenues for the states. Mandatory...

California 's new Electronic Discovery Act, effective June 29, 2009, makes comprehensive changes in California law relating to e-discovery. Paul R. Kiesel and Steve Williams, who helped write the Act, analyze the e-discovery changes and include the full...

On January 22, 2009, President Obama signed the Lily Ledbetter Fair Pay Act of 2009 (LLFPA). Reflecting the significance of the legislation and, perhaps, the economic turmoil of the time in which it emerged, the LLFPA has already spawned nearly 40 reported...

In the area of professional responsibility, a unique set of considerations accompanies practicing before the Securities and Exchange Commission (SEC). In this Emerging Issues Analysis, Judith A. McMorrow discusses attorney conduct and the SEC and examines...

This article examines what is potentially one of the biggest malpractice exposure issues waiting to explode: negligent omissions of available tax credits by tax practitioners for their clients. In the next few sections, Dr. Swenson discusses the setting...

Late yesterday, in an apparent response to growing pressure from advisors and investors, the IRS, in effect, extended the filing deadline for 2008 Foreign Bank and Financial Accounts Report (FBAR) forms from June 30, 2009 to September 23, 2009 for “taxpayers...

This Emerging Issues Analysis discusses how to avoid the pitfalls that can delay an application for tax-exempt status. Receiving a favorable determination letter from the IRS in response to an application for tax-exempt status means that one can solicit...

The constitutional questions in Strauss v. Horton , 2009 Cal. LEXIS 4626 (Cal. May 26, 2009) involve more than just the specific issue of same-sex marriage in California. Another issue is: who is the final authority on an issue of equal protection?...

On March 3, 2009 in Garner v. Mitchell , 557 F.3d 257 (6th Cir. Ohio 2009) , the Sixth Circuit ruled on when a suspect’s lack of capacity to understand rights guaranteed under the Fifth Amendment and Miranda v. Arizona , 384 U.S....

In this Emerging Issues Analysis, four partners from the law firm of Jones Day offer their perspective on new section 108(i) of the Internal Revenue Code. The new provision creates a mechanism that will allow many borrowers to substantially reduce...

In AT&T Corp. v. Hulteen , 129 S. Ct. 1962 (U.S. 2009) , the Supreme Court held that a bona fide seniority system does not violate the Pregnancy Discrimination Act of 1978 (PDA) when it pays pension benefits calculated in part under an accrual...

In New York v. Belton , 453 U.S. 454 (U.S. 1981) , the search incident to arrest exception to the Fourth Amendment’s warrant requirement was extended to vehicle searches. However, in Gant v. Arizona, 2009 U.S. LEXIS 3120 (April 21,...

The downturn started with residential real estate and still continues. In fact, by many measures 2008 was one of the worst years in decades for the housing and homebuilding industry. Worse yet, 2009 appears to be more challenging. More so because the downturn...

On February 17, 2009, President Obama signed into law the American Recovery and Reinvestment Act of 2009. Among many other things, this new law includes a number of key revisions to the federal health benefit continuation law commonly known as "COBRA."...

In Garner v. Mitchell , 557 F.3d 257 (6th Cir. Ohio 2009) , the petitioner, who had a below average IQ and other mental impairments, argued that his confession, which occurred when he was 19, was inadmissible because he did not have the requisite...

The Internal Revenue Service issued Revenue Procedure 2009-26 (Rev. Proc.) on April 24, 2009. Rev. Proc. 2009-26 provides guidance to small businesses regarding the application of certain net operating loss carryback provisions in the American Recovery...

On February 25, 2009, in State v. Pena-Flores, 198 N.J. 6 (N.J. 2009) , the New Jersey Supreme Court addressed a Fourth Amendment question related to criminal safeguards: Under the New Jersey Constitution, may a police officer with probable...

Beginning on January 1, 2009, qualified employers may take advantage of a new tax credit in the amount of $3,000 for each increase in a qualified full-time employee hired during the taxable year as determined on an annual full-time equivalent basis. Any...

To draft better contracts with service providers, attention must be paid to the boilerplate language. This is the routine language regarding non-key provisions of the contract that is often used repeatedly. In this Commentary, Professor James L. Carey...

Jones v. C.H. Robinson Worldwide, Inc. , 558 F. Supp. 2d 630 (W.D. Va. 2008) exposed brokers to liability for a motor carrier’s or driver’s negligence and created a new cause of action against brokers for negligent entrustment of...

Charles “Chuck” Swenson, CPA, PhD, is Professor of Accountancy at the University of Southern California . He has authored a number of books, and is General Editor of Bender's State Taxation: Principles and Practice ...

SUMMARY: The United States is facing an enormous financial crisis. This devastating decline in the nation's economy, and the election of Barack Obama and the strong gains made, generally, by the Democratic Party in national elections foreshadows changes...

William Kennedy designated his wife, Liv Kennedy, as the beneficiary under an ERISA-based plan. The parties divorced, and Liv Kennedy disclaimed any interest in the plan, but Mr. Kennedy did not remove her as beneficiary. Following Mr. Kennedy’s...

The Metropolitan Government’s (Metro) human resources department initiated a harassment investigation of Metro’s employee relations director. Veronica Frazier, who was assigned to investigate the allegations, interviewed Vicky Crawford, who...

In Virginia, the contract-based statute of frauds defense is largely embodied in two statutes: Va. Code § 8.2-201 and Va. Code § 11-2. Both statutes require that a writing, signed by the party to be charged, exist in order for the agreement to...

In this Emerging Issues Analysis, Gabrielle Sigel and Jennifer L. Cassel of Jenner & Block's Chicago office discuss federal, state, regional and international actions taken in 2008 to address climate change. These actions set the stage for the complex...

The most frequently litigated issue in lease disputes concerns whether certain activities are either permitted or prohibited under a lease’s language. In Levisa Coal Co. v. Consolidation Coal Co. , 276 Va. 44 (2008), Pocahontas Mining LLC v. CNX...

In what was potentially a landmark decision in 2003, MacKinnon v. Truck Ins. Exchange , the California Supreme Court applied a relatively narrow interpretation of what is “pollution” within the meaning of an insurance policy exclusion....

California National Bank v. Woodbridge Plaza LLC , 164 Cal. App. 4th 137 (2008) involved the interpretation of a lease provision dealing with rent calculation for the lease’s extended term. In this Commentary, Professor Roger Bernhardt, Professor...

Identify theft is on the rise and financial institutions are experiencing huge losses. Recently, in Brunson v. Affinity Fed. Credit Union , 954 A.2d 550 (N.J. Super. App. Div. 2008), a NJ court determined that banks may owe a legal duty to these victims,...

In Houston v. Seward & Kissel, LLP , 2008 U.S. Dist. LEXIS 23914 (S.D.N.Y. 2008), plaintiff sued defendant, a law firm, for aiding and abetting securities fraud, claiming that defendant participated in or materially aided in the fraudulent sale...

In two recent landmark cases, Arbino v. Johnson & Johnson, 880 N.E.2d 420 (2007), and Groch v. General Motors Corp. , 883 N.E.2d 377 (2008), the Ohio supreme court upheld the state legislatures latest enactment of comprehensive tort-reform, known...

In Boren v. The Boc Group, Inc. , 895 N.E.2d 53, 324 Ill. Dec. 53 (2008), the circuit court granted several motions in limine and barred defense counsel from arguing that welding lawsuits, or plaintiff's claims, were “lawyer-made”' or “cottage...

On November 17, 2008, the United States Department of Labor (DOL) issued highly anticipated revisions to the 1995 regulations interpreting the Family and Medical Leave Act (FMLA), 29 U.S.C. § 2601 et seq. The new regulations also clarify the first-ever...

In Travelers Casualty & Surety v. Bowman , 229 Ill. 2d 461 (2008), the Illinois Supreme Court considered the question of which statute of limitations applied to an insurer’s action for breach of an indemnity agreement related to construction...

  Thousands of men and women serving in the armed forces in such places as Iraq, Afghanistan and the Balkans, will return to Texas to resume their civilian lives, joining more than 1.7 million veterans already residing in Texas. Attorneys should...

  The historic California Supreme Court decision in In re Marriage Cases is as thoughtful, scholarly and well-reasoned as our finest constitutional law decisions. The author examines key rulings supporting the right to marry a person of ones...

  In Bernard v. Foley, The California Supreme Court settles conflict among the lower courts by holding that a care custodian under Prob. Code § 21350 includes any person providing health services or social services to an elderly person or...