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Swimming in the Wake of Windsor
When the United States Supreme Court announced its pair of same-sex marriage decisions on June 26, 2013 (Perry v. Hollingsworth and United States v. Windsor), commentators began to forecast the tsunami of tangible changes that would result. And as predicted, one of the most prominent impacts has been the effect on employment law benefits and statutes, and the expanded field of those who can now access them.
In sum, Edith Windsor sought a refund of federal estate taxes, which she had been required to pay following the death of her wife. Ms. Windsor had married her same-sex spouse in Canada and the couple resided in New York, which recognized the marriage. However, under the federal Defense of Marriage Act (DOMA), Ms. Windsor did not qualify as a “surviving spouse” and she was required to pay estate taxes.'
Practitioners will recall that the Windsor court invalidated Section 3 of DOMA, which had prohibited the federal government from acknowledging same-sex marriages and spouses even where those marriages had been solemnized in states that recognized them as legal and valid. But the Court did not invalidate Section 2 of DOMA, and thus it did not require states to recognize same-sex marriage. The question that immediately followed that decision centered on what rights same-sex spouses have regarding their spousal employment benefits, estates, and family leave requirements. Answers are beginning to roll in as noted below.
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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.
The Article 8 Opt In
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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?
Legal Possession: What Does It Mean?
Possession of real property is a matter of physical fact. Having the right or legal entitlement to possession is not "possession," possession is "the fact of having or holding property in one's power." That power means having physical dominion and control over the property.