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Real Property Sale Proceeds Must Be Paid First to Unavoided Portion of IRS Tax Lien Image

Real Property Sale Proceeds Must Be Paid First to Unavoided Portion of IRS Tax Lien

Andrew C. Kassner & Joseph N. Argentina Jr.

Given the downward pressure on commercial real estate valuations in many areas, and the increasing likelihood that owners of real property will cease paying real property taxes when there is no longer any equity, we decided to report on a recent decision issued by the Ninth Circuit that reversed a decision of the bankruptcy court allocating the distribution of the proceeds of a sale of real property pro rata between the IRS, on account of its tax lien, and the bankruptcy estate.

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Law Firm Real Estate Strategy: Attorney Offices Are Out, Conference Rooms Are In Image

Law Firm Real Estate Strategy: Attorney Offices Are Out, Conference Rooms Are In

Alaa Pasha

Law firms are navigating a paradigm shift in how they approach office space. With the rise of flexible workplaces, firms are finding that when their attorneys do come into the office, the main goal is to connect and collaborate with peers — and this shift has transformed how law firms address their real estate needs.

Columns & Departments

Real Property Law Image

Real Property Law

New York Real Estate Law Reporter Staff

Scouting Organization's Adverse Possession Claim Against County Land Fails Easement Not Subject to Termination Under RPAPL 1951 Doctrine of Emblements Might Sustain Former Tenant's Claim to Crops Church Property Tax Exempt Because Town Did Not Establish Zoning Violation

Features

Law Firm Real Estate: Attorney Offices Are Out, Conference Rooms Are In Image

Law Firm Real Estate: Attorney Offices Are Out, Conference Rooms Are In

Alaa Pasha

Law firms are navigating a paradigm shift in how they approach office space. With the rise of flexible workplaces, firms are finding that when their attorneys do come into the office, the main goal is to connect and collaborate with peers — and this shift has transformed how law firms address their real estate needs.

Features

The Binding Effect of Plea Agreements In White Collar Crimes Image

The Binding Effect of Plea Agreements In White Collar Crimes

Elkan Abramowitz & Jonathan Sack

Federal plea agreements sometimes state explicitly that they are limited to that one office and do not bind other U.S. attorney's offices. In this article, we discuss the circuit courts' competing approaches to interpreting the binding effect of plea agreements and the Department of Justice policy.

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Authentic Communications Increase Success for Value-Driven Clients Image

Authentic Communications Increase Success for Value-Driven Clients

Leander Dolphin & Kent Nevins

In an era of rapid change and increasing client expectations, fostering authentic relationships and prioritizing effective communication are essential for sustainable growth.

Features

Ninth Circuit, Texas Supreme Court Weigh in On Live Nation Litigations Image

Ninth Circuit, Texas Supreme Court Weigh in On Live Nation Litigations

Avalon Zoppo & Adolfo Pesquera

The U.S. Court of Appeals for the Ninth Circuit called Live Nation Entertainment Inc.'s requirement of new procedures for mass arbitration claims unenforceable and rejected the company's bid to keep a proposed class action lawsuit alleging inflated ticket prices out of court.

Columns & Departments

Development Image

Development

New York Real Estate Law Reporter Staff

Landowner Did Not Establish Nonconforming Use Protection Zoning Board of Appeals Misconstrued Town Code Definition NYU Has Standing to Challenge Zoning Amendment

Features

Deeper Dive: Preserving Ephemeral Messaging — Capture Data Before Its Ghosts Haunt Your Compliance Image

Deeper Dive: Preserving Ephemeral Messaging — Capture Data Before Its Ghosts Haunt Your Compliance

James Sherer, Brittany Yantis & Luke Record

This article considers how an organization might consider handling information generally, through the lens of a specifically troubling subset of information: ephemeral messages.

Features

How Can Lawyers Get Client Referrals? Image

How Can Lawyers Get Client Referrals?

Bryce Sanders

Getting new business doesn't always involve knocking on doors. It can often be gained by whispering in the right ears.

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