Code of Federal Regulations

  • Tax Executive

    Issue number #69-5 (September 2017) of publication Tax Executive is now available

    Oct 21, 2017 4:47 PM

  • San Diego Business Journal

    Issue number #38-37 (September 2017) of publication San Diego Business Journal is now available

    Oct 21, 2017 4:47 PM

  • Los Angeles Business Journal

    Issue number #39-40 (October 2017) of publication Los Angeles Business Journal is now available

    Oct 21, 2017 4:47 PM

  • Reason

    Issue number #49-6 (November 2017) of publication Reason is now available

    Oct 21, 2017 4:46 PM

  • Final Regulations Address Premium Tax Credit Issues

    “The IRS issued final regulations that govern the relief available for victims of domestic abuse or abandonment from the requirement that married taxpayers must file joint income tax returns to qualify for the Sec. 36B premium tax credit. The regulations also clarify how self-employed taxpayers who take a deduction under Sec. 162(1) for their health insurance premiums should calculate their Sec. 36B premium tax credit. The final regulations remove temporary regulations that were issued in 2014.” See Article.

    Oct 20, 2017 9:59 PM

  • 9th Circuit reverses denial of motion for preliminary injunction against San Francisco ordinance requiring certain warnings on sugar-sweetened beverages

    The 9th Circuit Court has reversed a district court denial of a motion for preliminary injunction which had sought to enjoin the implementation of a San Francisco ordinance requiring warnings about the health effects on certain sugar-sweetened beverages on some advertising within the city. The Court “held that the plaintiffs were likely to succeed on the merits of their claim that the ordinance was an ‘unjustified or unduly burdensome disclosure requirement[] [that] might offend the First Amendment by chilling protected commercial speech.’” See Decision.

    Oct 20, 2017 9:59 PM

  • Oregon raises the age to buy tobacco to 21

    Oregon has recently passed a bill raising the age to buy tobacco to 21. “Under Oregon's bill, sponsored by Representative Rich Vial (R), store clerks face fines ranging from $50 to $ 1,000 if they sell tobacco products or vapes to anyone under age 21. Keeping tobacco from adults under 21 is about saving lives and money, Vial told The Oregonian. State residents spend more than S3 billion a year treating their tobacco-related illnesses, he said.” See Article.

    Oct 20, 2017 9:57 PM

  • NE Ethics Opinion says attorneys may receive digital currency as payment if they comply with certain requirements

    The Nebraska Supreme Court has issued Ethics Advisory Opinion No. 17-03 on the issue of whether attorneys can receive digital currency, such as bitcoin, for payments of legal services. The opinion stated that attorneys may receive digital currencies for legal services, but “the attorney should mitigate the risk of volatility and possible unconscionable over-payment for services by (1) notifying the client that the attorney will not retain the digital currency units but instead will convert them into U.S. dollars immediately upon receipt; (2) converting the digital currencies into U.S. dollars at objective market rates immediately upon receipt through the use of a payment processor; and (3) crediting the client's account accordingly at the time of payment.” See Opinion.

    Oct 20, 2017 9:56 PM

  • South Dakota Supreme Court Strikes Down Kill-Quill Law

    “The South Dakota Supreme Court published its opinion in South Dakota v. Wayfair¸ holding that SB 106 imposing sales tax collection and remittance obligations on out-of-state retailers violates the dormant Commerce Clause of the United States Constitution. The court held that the United States Supreme Court's decisions in National Bellas Hess v. Illinois and Quill Corp. v. North Dakota commanded such a result. Those decisions, issued in 1967 and 1992, respectively, require retailers to be "physically present" in a state in order to have an obligation to collect and remit sales and use tax on sales to in-state customers.” See Article.

    Oct 20, 2017 9:54 PM

  • 10th Circuit remands Wyoming Powder River Basin lease case to revise EIS and ROD

    The 10th Circuit Court has remanded a district court decision upholding the Bureau of Land Management’s (BLM) decision to approve 4 coal leases in the Wyoming Powder River Basin. The Court found that the BLM’s Environmental Impact Statements (EIS) and Records of Decision (ROD) were arbitrary and capricious, thus requiring reversal. However, the Court did not vacate the resulting leases and only ordered the BLM to revise the Environmental Impact Statements and Records of Decision. See Decision.

    Oct 20, 2017 9:53 PM

  • 5th Circuit reverses denial of habeas petition

    The 5th Circuit Court has reversed the trial court’s dismissal of a habeas petition where the defendant argues that after his first trial was declared a mistrial, a retrial would be in violation of his rights under the Fifth Amendment’s Double Jeopardy Clause. The 5th Circuit found that the defendant had indeed already exhausted all of his available state remedies and thus the petition should be granted. See Decision.

    Oct 20, 2017 9:52 PM

  • Doing More with Less Energy

    “Each year, legislators enact about 100 efficiency-related bills, and this year was no different. States have a range of energy efficiency policies to choose from--setting building-efficiency or reporting requirements, creating efficiency targets or incentives, designating sales tax holidays for buying efficient appliances and enacting various financing and funding initiatives. This year, examples can be found across the nation.” See Article.

    Oct 20, 2017 9:49 PM

  • Journal of Accountancy

    Issue number #224-4 (October 2017) of publication Journal of Accountancy is now available

    Oct 20, 2017 10:32 AM

  • Diverse Issues in Higher Education

    Issue number #34-18 (October 2017) of publication Diverse Issues in Higher Education is now available

    Oct 20, 2017 10:32 AM

  • West Virginia Court Unblocks Right to Work Law

    West Virginia’s right to work law came into effect on October 15, 2017 after the West Virginia Supreme Court of Appeals dismissed a preliminary injunction that had blocked the implementation on September 15, 2017. “The Act provides that a person, as a condition of continued employment, may not be required to: become or remain a member of a labor union; pay union dues, fees, assessments, or similar charges; or pay any charity or third-party dues, fees, assessments, or other charges.” See Article.

    Oct 19, 2017 10:32 PM

  • Search of digital camera found in backpack without warrant unlawful

    A search was conducted of defendant’s backpack after he was arrested for possession of a controlled substance and breaking and entering. The search revealed a digital camera among other objects. The police looked through the images of the camera without a warrant and used those images as the basis of a firearms conviction. The Supreme Judicial Court of Massachusetts found that “the warrantless search of the digital camera constituted neither a valid search incident to arrest nor a valid inventory search. Accordingly, the images discovered in the unlawful search should have been suppressed.” See Decision.

    Oct 19, 2017 10:30 PM

  • Texas Court of Appeals Reverses T.G.I. Friday’s Label Decision

    “On Friday, October 13, 2017, a Texas Court of Appeals handed down the long-awaited decision in Texas Alcoholic Beverage Commission v. Mark Anthony Brewing, Inc. A Texas trial court ruled in favor of Mark Anthony, holding that the TABC regulations in question violate the First Amendment. On appeal, the Texas Court of Appeals (Third District, at Austin) reversed. It did so on the threshold issue of whether Mark Anthony's labels were entitled to First Amendment protection.” See Article.

    Oct 19, 2017 10:06 PM

  • Judge orders information regarding DACA decision public

    On October 17, 2017 a judge for the Northern District Court of California has granted a motion to complete the administrative record by “adding to it all emails, letters, memoranda, notes, media items, opinions and other materials directly or indirectly considered in the final agency decision to rescind DACA.” See Order.

    Oct 19, 2017 9:59 PM

  • Florida Supreme Court Holds Referral Sources are Legitimate Business Interests Under Florida’s Non-Compete Statute

    “On Thursday, September 14, 2017, the Florida Supreme Court held that referral sources can be valid legitimate business interests under Florida's non-compete statute, potentially warranting enforcement of a restrictive covenant/non-compete agreement. In determining whether referral sources can be legitimate business interests, the Court closely analyzed the statute's plain language and engaged in a fact- and industry-specific inquiry.” See Article.

    Oct 19, 2017 9:30 PM

  • Wyoming Supreme Court affirms denial of additional temporary disability benefits

    The Supreme Court of Wyoming has affirmed the Medical Commission’s denial of additional temporary total disability benefits. The Court found that “the evidence reveals that there was no increase in incapacity, and that any claimed increase was due to at least in part a degenerative process, and that it was therefore not solely caused by his work injury in 2008. Thus, the Medical Commission's conclusion that Appellant was not entitled to benefits under Wyo. Stat. Ann. § 27-14-605 is supported by substantial evidence.”

    Oct 19, 2017 9:29 PM

  • Delaware Supreme Court Reverses Chancellor’s Chicago Bridge Ruling

    “The Delaware Supreme Court determined that an independent auditor appointed to resolve purchase price adjustment disputes did not have a "wide-ranging brief to adjudicate all disputes" under the Purchase Agreement but, rather, "one confined to a discrete set of narrow disputes." Specifically, the Court held that the Independent Auditor could not hear the seller's arguments that the purchase price should be reduced because historical financial statements and accounting practices were not compliant with generally accepted accounting principles.” See Article.

    Oct 19, 2017 9:27 PM

  • Transportation Company Policies and Procedures for Retention of Electronic Control Module Data

    “On September 11, 2017, the U.S. District Court, Northern District of Alabama issued an opinion in Barry v. Big M Transp., Inc. that addresses when, and what type of, sanctions are warranted when a transportation company fails to preserve event data recorder information.” “The key takeaway from this case is that transportation companies need a policy in place for the retention of electronically stored data following an accident.” See Article

    Oct 19, 2017 9:26 PM

  • Shooting Industry

    Issues #62-9 (September 2017) and #62-8 (August 2017) of publication Shooting Industry are now available

    Oct 19, 2017 4:33 PM

  • State Legislatures

    Issue number #43-9 (October 2017) of publication State Legislatures is now available

    Oct 19, 2017 4:32 PM

  • CA Supreme Court affirms Court of Appeals decision regarding application of interim adverse judgment rule

    The California Supreme Court has agreed with the Court of Appeals in finding that an interim adverse judgment rule applies when “a trial court had initially denied summary judgment, finding that a lawsuit had sufficient potential merit to proceed to trial, but concluded after trial that the suit had been brought in “bad faith” because the claim, even if superficially meritorious, in fact lacked evidentiary support.” See Decision.

    Oct 19, 2017 1:10 AM

  • Virginia State bar releases ethics opinion on lawyer's participation in client matching service

    The Virginia State Bar has released on ethics opinion on the topic of a lawyer’s participation in an online attorney-client matching service. The opinion discusses the ethical ramifications from a hypothetical situation where a lawyer provides limited legal services that were advertised by the matching service. The matching service sets the fee and also collects the fee and electronically deposits the fee into the lawyer’s account once the service has been completed. Additionally, the matching service would be able to automatically withdraw a “marketing fee” from the lawyer’s account. The opinion concludes that such a situation would violate the Virginia Rules of Professional Conduct. See Opinion.

    Oct 19, 2017 1:09 AM

  • CA Governor signs legislation adding “nonbinary” as a third gender identity

    The governor of California has signed SB 179, which enacts the Gender Recognition Act. The bill changes provisions for those who want to change their gender on official state documents and removes the current requirement that an individual have undergone treatment in order for the court to recognize a change of gender. Additionally, the bill recognizes “nonbinary as an official third gender identity along with male and female. See Bill.

    Oct 19, 2017 1:07 AM

  • Vermont Supreme Court reverses decision to terminate parental rights after mother had requested brief recess to attend hearing

    The Supreme Court of Vermont has reversed a family court’s decision to terminate parental rights and remanded the case back to family court so that the mother may have an opportunity to participate. The Court found that the family court’s denial of the mother’s request for a brief recess so she would be able to attend the hearing was unreasonable, where the mother had asked the court to break for thirty minutes. The court’s denial of the request meant that the case had been decided on presented exhibits and testimony, but without the mother’s testimony. See Decision.

    Oct 19, 2017 1:06 AM

  • President Trump speaks on the Iran Deal

    On October 13, 2017, President Trump addressed the Iran Deal, stating that “Iran is not living up to the spirit of the deal.” He announced a new strategy to address this plan consisting of 4 parts: (1) “work with our allies to counter the regime’s destabilizing activity and support for terrorist proxies in the region,” (2) “place additional sanctions on the regime to block their financing of terror,” (3) “address the regime’s proliferation of missiles and weapons that threaten its neighbors, global trade, and freedom of navigation,” and (4) “deny the regime all paths to a nuclear weapon.” President Trump also stated, “in the event we are not able to reach a solution working with Congress and our allies, then the agreement will be terminated.” See Transcript.

    Oct 19, 2017 1:04 AM

  • New Law May Significantly Impact International Trade

    “The President signed into law the Countering America's Adversaries Through Sanctions Act ("CAATSA") on August 2, 2017, which could have a significant impact on international trade. CAATSA targets three countries with new sanctions measures: Russia, Iran, and North Korea. The measures could have a variety of implications for U.S. persons (U.S. citizens and permanent residents, entities formed under US law, or those entities and individuals operating under U.S. jurisdiction), their foreign subsidiaries, and foreign persons alike, depending on the provision, but much remains to be settled through further executive action.” See Article.

    Oct 19, 2017 1:03 AM