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Tax Court Order Raises Substance-Over-Form Questions
Whether an LLC is treated as a partnership or a disregarded entity for federal income tax purposes can sometimes have a significant effect on the tax consequences of a transaction. A recent order issued by the Tax Court in Joint Star Properties, LLC v. Commissioner illustrates the sorts of issues that can arise.
Newsmakers: Foley Promotes 4 To Partner
Also: Promotions and hires at Murchison, Nachawati, Dykema and more.
The Litigators Among Am Law's Top Lateral Hires of 2023
By our count, litigation partners were central to nearly a third of The American Lawyer's annual list of the year's biggest moves in Big Law.A Wichita County Deputy Sheriff stopped appellant's car because the rear license plate was not illuminated.
Vaccination Policy Not Ultra Vires nor Preempted by Federal Law and Constitutes a Reasonable Restraint on Liberty to Refuse Vaccination
This dispute arose from the sale of contaminated chicken tenders by appellee SOMMA to the New York City Department of Education.

Tesla Tries to Halt EEOC Suit, Citing 'Unseemly, Toxic Interagency Competition'
The automaker argues that the racial discrimination lawsuit suffers from "factual vacuity." Separately, it has asked the court to stay the case, asserting the agency skipped a required "conciliation" process in a mad rush to to outshine the California Civil Rights Department, which had filed its own suit.
SEC's New Cybersecurity Rules Place New Demands on Public Companies' Cybersecurity Programs
Public companies should promptly review and, if appropriate, amend their disclosure controls, procedures and processes to ensure that cybersecurity incidents are timely reported to personnel who are responsible for determining whether to make public disclosures under applicable securities laws, three Holland & Knight attorneys write.
Legal Forges Ahead With DE&I Efforts, Despite Backlash
While DE&I rhetoric may not be as prominent as it was in 2020, efforts to address gender and racial disparities in the legal industry are not only ongoing, but also expanding and maturing.
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