According to Justice Learned Hand, “Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.” Stated differently, taxpayers have the right to pay only

On March 30, 2021, the New York Court of Appeals dealt a blow to the prosecutorial power of the Justice Center for the Protection of People with Special Needs (“Justice Center”).  The Court, in People v. Viviani, et. al.[1], held that the statute providing for the organization of the Justice Center, Executive Law § 552,

UPDATE: Governor Andrew Cuomo just signed into law the Marihuana Regulation and Taxation Act.

After years of fits and starts, New York has passed legislation to legalize recreational marijuana under the Marihuana Regulation and Taxation Act (S854-A) which Governor Cuomo intends to sign. The legalization aspect of the bills would take effect immediately, while Senate

Second Department Holds Insurer Has No Duty To Defend Or To Indemnify Insured In Underlying Trademark Infringement Action

The insured was sued in an underlying action seeking damages and injunctive relief for alleged trademark infringement.  The insured tendered the action to its CGL insurer which disclaimed. The insured settled the underlying action and sued its

Are the rich making enough of a contribution to society? Are they bearing their fair share of taxes? Many New York legislators don’t think so.

Following the elections of November 2020, the State’s Democratic party secured a veto-proof supermajority not only in the Assembly, but also in the Senate.[i] This development was significant because, until

Estate tax “reform” continues to be a prime objective for Democrats.

On the heels of more and more talk in Washington about the inequality of the U.S. tax system, Senator Bernie Sanders has just introduced legislation to impose a progressive tax on America’s wealthiest 5%. According to the Joint Committee on Taxation, the goal of

This week, the U.S. Food and Drug Administration (FDA) issued Warning Letters that effectively declare that the presence of cannabidiol (CBD) as an inactive ingredient in topical over-the-counter (OTC) drug products is a  violation of the federal Food, Drug, and Cosmetic Act (FD&C Act).

In a news release issued on March 22, 2021 the FDA

Last week, New Jersey’s Advisory Committee on Professional Ethics issued an opinion regarding the use of “Reply All” on emails. The opinion responded to a question posed by an attorney who often copies his own clients on emails to opposing counsel.

The attorney argued it was an ethical violation for opposing counsel to then “reply

Here is what we cover in this issue of The Title Reporter: A Legal Update for the Title Insurance Industry:

• A trial court in New York has rejected a counterclaim filed against a title insurance company in a case it brought against an agent and an individual who signed a personal guaranty.
• An appellate

In the past week, there have been several overlapping laws enacted regarding COVID-19. On March 12, 2021, Governor Cuomo signed into law legislation which mandates that all New York employers provide paid leave of up to four hours per injection for employees who receive a Covid-19 vaccination.  Also, on March 11, 2021, President Biden signed

In our March Insurance Update, we discuss four state supreme court cases and four cybercrime cases.

The state high courts address:

• From whose perspective should a consent-to-settle provision be judged?
• What standard applies when construing an intentional injury exclusion?
• Does prior knowledge by one employee of an insured void claims-made coverage for all employees?

On March 10, 2021, the American Bar Association released new guidance for attorneys working remotely. While there has never been a distinction in the Model Rules for Professional Conduct between working in a brick-and-mortar office or working remotely, the prevalence of remote work has increased significantly within the last year. Attorneys will likely continue working

More and more states across the country are legalizing the sale of marijuana products for medical and/or recreational purposes, but marijuana remains effectively prohibited under federal law as a Schedule I controlled substance within the meaning of the federal Controlled Substances Act of 1970.

There is, however, one important and practical exception to that prohibition:

Near the end of 2020, in mid-December, the Federal Trade Commission (FTC) launched what it referred to as “Operation CBDeceit,” a law enforcement sweep challenging allegedly unproven representations that CBD products could treat diseases and serious medical conditions such as cancer, diabetes, Alzheimer’s disease and more.           

At the same time, the FTC announced proposed settlements

The Appellate Division, First Department recently affirmed a trial court’s decision granting summary judgment in favor of the defendant law firm, holding that the plaintiff could not prove the proximate cause element of its legal malpractice claim.

In VPC Projects, LLC v. Golenbock Eiseman Assor Bell & Peskoe, LLP, 2021 NY Slip Op 01225 (1st