Copyright law typically protects original works of authorship fixed in a tangible medium of expression against copying. As such, traditional examples of copyrightable subject matter have included books, motion pictures, sound recordings, paintings, and sculptural works....

For practitioners advancing research credit claims, a recent Tax Court case is of concern because it said more than was necessary to reject the taxpayer's claim. The Commissioner may seize upon dicta in the opinion to disallow other taxpayers' research credit claims. ...

With government-mandated stay-at-home orders and many people still working remotely, original wet-ink signatures on legal documents have become inconvenient and difficult to obtain.

Back in May 2019, the Trump Administration issued Executive Order 13873, which was meant to police the use of certain information and communications technology and services (ICTS) purchased from "foreign adversaries." Then, on the day before the Trump Administration left office in January 2021, t