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Tax Considerations in Light of <i>Windsor v. U.S.</i>
When the U.S. Court of Appeals for the Second Circuit handed down its decision in Windsor v. U.S., it gave new hope to the many same-sex married couples in New York that their marriages might someday be afforded the same recognition as the marriages of opposite-sex couples. The emotional benefits of such an acknowledgement are undoubtedly substantial, but the financial benefits are equally compelling.
Edith Windsor had sought the return of the federal estate taxes she was compelled to pay because the United States was blind to her lawful marriage to Thea Spyer. The couple's home state of New York deemed their marriage valid. Had her marital status been recognized by the federal government, Windsor would have inherited her spouse's assets tax free, as would the widow of a man. The Second Circuit's ruling in Windsor v. U.S. confirmed the district court's finding that Section 3 of the Defense of Marriage Act (DOMA) ' the provision that declares that the federal government will not legally recognize the marriages of same-sex couples, whether those marriages were legal where performed or not ' is unconstitutional. As an unconstitutional law, it is therefore unenforceable. The Internal Revenue Agency (IRS) was ordered to return to Windsor the estate taxes she paid, which were in excess of $350,000.
New York's Latest Cybersecurity Commitment
On Aug. 9, 2023, Gov. Kathy Hochul introduced New York's inaugural comprehensive cybersecurity strategy. In sum, the plan aims to update government networks, bolster county-level digital defenses, and regulate critical infrastructure.
Law Firms are Reducing Redundant Real Estate by Bringing Support Services Back to the Office
A trend analysis of the benefits and challenges of bringing back administrative, word processing and billing services to law offices.
Bit Parts
Summary Judgment Denied Defendant in Declaratory Action by Producer of To Kill a Mockingbird Broadway Play Seeking Amateur Theatrical Rights
How AI Has Affected PR
When we consider how the use of AI affects legal PR and communications, we have to look at it as an industrywide global phenomenon. A recent online conference provided an overview of the latest AI trends in public relations, and specifically, the impact of AI on communications. Here are some of the key points and takeaways from several of the speakers, who provided current best practices, tips, concerns and case studies.