
Income and losses generated within a trust must be reported, but the entity or person required to report such income or losses depends on what kind of trust it is. If a trust is a “grantor trust,” the grantor (i.e.
When a veteran seeks disability benefits, federal law provides that ties go to the applicant. But if the Veterans Administration decides it’s not a tie—that is, the preponderance of the evidence comes out against the veteran—then it has no occasion…
The federal Lanham Act provides that a plaintiff who prevails in a trademark infringement suit is sometimes entitled to recover the “defendant’s profits” derived from the infringement. But does the “defendant’s profits” look only to the named defendant, or can…
The disposition of unique assets like art collections requires proper planning. On this episode, Partner Michael Clear and Associate Kaitlyn Pacelli speak with Deborah Robinson, Partner at Art Market Advisors. Deborah emphasizes the importance of early conversations to streamline the…
In Glossip v. Oklahoma (No. 22-7466), the Supreme Court ordered a new trial for Petitioner Richard Glossip, an inmate on Oklahoma’s death row for over twenty years who has steadfastly maintained his innocence. By a vote of 5-3 (with…
In Wisconsin Bell, Inc. v. United States, ex rel. Heath (No. 23-1127), the Supreme Court addressed whether the Government “provide[s]” money to a program that subsidizes telecommunications services for schools and libraries through a surcharge imposed on telecom carriers,…
In Waetzig v. Halliburton Energy Services, Inc., (No. 23-971), the Supreme Court finally settled a question lawyers have been debating from time immemorial: Is a plaintiff’s voluntary dismissal of a complaint without prejudice under Federal Rule of Civil Procedure…
In Lackey v. Stinnie (No. 23-621), the Supreme Court addressed a question that had divided the circuits: If a plaintiff sues under Section 1983 and obtains a preliminary injunction, but subsequent events moot the suit before the district court…
In Republic of Hungary v. Simon (No. 23-867), the Supreme Court addressed, for the second time, whether Jewish survivors of the Hungarian Holocaust have alleged enough facts to pierce the sovereign immunity of Hungary and its state-owned railway. And…