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Supreme Court Leaves NY Online Sales Tax Law In Place
December 2 was an extraordinary day for Amazon.com Inc., the mammoth online retailer: Cyber Monday sales reached new heights, its fanciful plan to use drones to make deliveries was creating buzz ' and then the U.S. Supreme Court spoiled it all by turning down Amazon's challenge to online sales taxes.
That perfect storm may explain why the Supreme Court's denial of certiorari in Amazon.com v. New York and the parallel case, Overstock.com v. New York, made such big news, even though the issue of taxing Internet purchases is far from resolved.
Justices often complain that the media make too much of cert denials, when those denials usually have more to do with the configuration of a specific case than the justices' views of the underlying issue. Another case raising the same issue could come along ' and on this issue, one probably will ' and the justices could grant it, without an ounce of remorse about all the trees that were felled for the briefs in the earlier cases.
Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
Strategy vs. Tactics: Two Sides of a Difficult Coin
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?