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Currently, there is no gift tax in New York, and although the amount of lifetime taxable gifts made by a New Yorker may cause the estate tax rate to increase, there is no additional estate tax paid on those gifts. New York individuals who have...

If you examine titles or read title opinions, this post is for you. I was recently examining instruments for an East Texas title opinion when I came across an instrument that, at first glance, appeared to be an easement....

Deadlines to provide information statements to employees (and former employees) as well as filings to the IRS regarding incentive stock options and employee stock purchase plans are approaching. Companies should be working to complete and file forms...

As patent filings in South East Asia grow, patent enforcement activities will no doubt be on the rise in the region. We round up patent litigation and licensing in South East Asian countries reported in the past year or so....

The U.S. Supreme Court will rule on numerous significant cases in 2014, involving such issues as presidential power, affirmative action, campaign contributions, environmental regulations, intellectual property, commercial arbitration, parens patriae...

We are pleased to welcome Katie Slater to the blog today. Katie Slater is a recovering attorney turned professional coach who helps lawyers and other analytical types with their professional development. She’s also one of the Catapult Conference...

As a relatively recent joke goes, an editor is lamenting the demise of payphones while speaking to a reporter. Editor: "With no more payphones, where would Superman change?" Reporter: "Change? Where would he work?!" To this satirical commentary on...

If you're considering filing for bankruptcy, you'll want to come up with a few questions to ask a bankruptcy attorney before you hire one. Failing to ask the right questions -- especially regarding attorney's fees or the specifics of your case -- can end up costing you, both in terms......

Mizzi Family Holdings Pty Ltd v Morellini [2013] FCA 1435 - This federal court judgement provides a timely reminder to patent owners to be cautious of their actions, which may be deemed as a threat of infringement proceedings....

We previously reported on Robin Antonick’s copyright claim against Electronic Arts, Inc. (“EA”) over the software for the Apple II John Madden Football game. Antonick didn’t have a copy of his original source code at the time of trial, so instead he...

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