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Results: 1-10 of 845

FICA special timing rule for nonqualified deferred compensation applies even when employees never receive deferred amounts

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • June 26 2014

The Federal Insurance Contributions Act (FICA) tax is comprised of a Social Security tax, currently at a 6.2 percent rate for each of the employer

Adobe Systems Inc. v. Kornrumpf

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • June 9 2014

Ninth Circuit affirms grant of partial summary judgment in favor of Adobe Systems Inc., holding that first sale doctrine was not available as defense

Hold the phone: dramatic increase in California “illegal recording” class actions

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • August 13 2013

We have recently observed a dramatic uptick in California consumer class actions alleging that businesses have illegally recorded telephone

IRS moves against incomplete gift strategy

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • April 24 2012

For a long time, a popular tax-planning strategy has involved the use of an “incomplete gift.”

Two taxpayers lose income tax deductions for spousal support payments

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • September 5 2013

Two recent Tax Court cases serve as a reminder that the income tax deduction for the payment of spousal support is subject to some very specific rules

Klinger v. Conan Doyle Estate, Ltd.

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • June 16 2014

Seventh Circuit rules that editor of anthology of stories featuring Arthur Conan Doyle’s Sherlock Holmes and Dr. Watson characters did not need

Termination of joint tenancy between brothers was California property tax change in ownership

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • December 12 2013

In Richard N. Benson, as Assessor, v. Marin County Assessment Appeals Board, the Court of Appeal (1st Dist., Div.1) for the State of California held

Siegel, et al. v. Warner Bros. Entertainment Inc., et al.

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • August 19 2009

District court holds that plaintiffs, heirs of one of the co-creators of the Superman character, successfully terminated certain prior grants in copyrights and recaptured the rights to several Superman-related works from the 1930s and 40s, including portions of Superman comic books and two weeks’ worth of daily newspaper strips; however, the court ruled that the remaining Superman material at issue in the litigation was created as a work made for hire under the Copyright Act of 1909, and that ownership of such material remains solely with defendants

Marvel Worldwide, Inc. v. Kirby

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • August 3 2011

District court grants motion for summary judgment in favor of plaintiffs, comic book publishers, against defendants, the heirs of comic book artist Jack Kirby, finding that the works at issue were works made for hire under the Copyright Act of 1909, and that the plaintiffs owned the copyrights in those works

Lewis v. Activision Blizzard

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • October 24 2013

District court grants summary judgment against former employee "game master" of defendant videogame company, finding that sound recordings of