We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,054

Paramount Pictures Corp. v. Axanar Productions, Inc.
  • Loeb & Loeb LLP
  • USA
  • May 9 2016

District court denies motion to dismiss copyright infringement claims against producers of unauthorized “Star Trek” films that incorporate numerous


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


Skidmore v. Led Zeppelin
  • Loeb & Loeb LLP
  • USA
  • April 8 2016

In copyright infringement action over iconic Led Zeppelin song "Stairway to Heaven" filed more than 40 years after song was first released, district


Taxpayer falls into ordinary income trap under Section 1239
  • Loeb & Loeb LLP
  • USA
  • April 12 2014

The recent case of Fish v. Commissioner (November 2013), points out a very subtle trap into which this taxpayer stumbled. The taxpayer owned a


Case update: court finds that taxpayer who sold a contract right to purchase land realized capital gain income
  • Loeb & Loeb LLP
  • USA
  • December 23 2014

Only a taxpayer selling a "capital asset" may realize capital gain income on the sale of property and benefit from the lower tax rate that applies to


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


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.”


Jordan v. Sony BMG Music Entertainment Inc., et al
  • Loeb & Loeb LLP
  • USA
  • December 16 2009

Fifth Circuit Court of Appeals holds that plaintiff was time-barred under the Copyright Act from suing for co-ownership of defendant’s copyright because more than three years had elapsed since defendant registered with the Copyright Office; court also holds that the copyright registration solely in defendant’s name was sufficient to put the plaintiff on constructive notice that defendant claimed sole ownership in the work


Property equalization payment was not deductible as alimony
  • Loeb & Loeb LLP
  • USA
  • April 12 2014

In McNealy v. Commissioner (February 2014), another taxpayer tried but failed to obtain an alimony deduction for a payment made to his ex-spouse


Naruto V. Slater
  • Loeb & Loeb LLP
  • USA
  • January 28 2016

District court dismisses copyright infringement action brought on behalf of macaque monkey who took “selfies” using defendant photographer’s camera