Big box store checkout lines are longer, rush hour traffic has doubled and, if you’re a parent, your wallet may be a bit lighter. That’s right, back-to-school season is upon us, and the North Carolina Bar Association is here to help.
Our Member Discount program with Office Depot means members get contract pricing on almost everything in the store, including items on that long list of school supplies from your child’s teacher. Prices are often discounted up to 40 percent, and members can order online through a dedicated NCBA webpage or in person with their NCBA Store Purchasing Card. This card is stored automatically in the Member Benefits App, and the membership department can also mail a physical card to any member who requests it. We hope this program helps get you what you need for the classroom. Meanwhile, the NCBA is getting in the classroom, too!
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This year, the Juvenile Justice & Children’s Rights Section will celebrate its 20th anniversary. As your new chair, I am honored to lead the section at such a historic time for both our section and our state, which is engaged in a major reform of the juvenile justice system. We want to commemorate these milestones in a big way and want you to be involved. Here is a look at what we are planning for this year and how you can help!
CLE Program on ‘Raise the Age’
Twenty years ago, our section was discussing the need for comprehensive juvenile justice reform in North Carolina, which included raising the age of juvenile court jurisdiction. Since 1919, when the first juvenile court was created, N.C. law has required that minors be prosecuted as adults for all crimes beginning at age 16. This year, North Carolina joined the remainder of the country and raised the age to move most 16 and 17-year-olds to juvenile court. This historic legislation, called the Juvenile Justice Reinvestment Act, includes major changes to the juvenile justice system that will be implemented over the next two years.
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The majority of property tax appeals concern arguments over the value of real estate, such as commercial retail buildings, commercial office buildings, multi-family buildings, and industrial facilities. However, real estate is not the only type of property that is taxable in North Carolina for property tax purposes. Business personal property is also taxable for property tax purposes. The following Q&A outlines the basics of business personal property taxation.
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Friday is World Literacy Day, and the North Carolina Bar Foundation’s Lawyers4Literacy program needs your help raising money for 100 new books for North Carolina students. A $10 donation provides two hardback books to a participating school. A donation of any amount helps support the L4L program.
To donate, go to the NCBA website Giving page and select Lawyers4Literacy. To learn more, watch the Lawyers4Literacy video and read the account below.
Ann David practices with David & Associates PLLC in Wilmington.
Lawyers4Literacy, supported by the North Carolina Bar Foundation, has expanded statewide in local bar associations and law schools since its founding six years ago.
I have volunteered with L4L for six years and witnessed firsthand the bond that develops between the students and the legal professionals who come to the classroom to read to them. The students are excited to see the mentors and are more dedicated to their school work in an effort to receive the acknowledgement that volunteers shower on them. Teachers have told me that L4L has encouraged apathetic students to become more enthusiastic about school, demonstrating improvement in attendance, work product and test scores.
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It is not every day the U.S. Supreme Court pays attention to matters that affect the practice of discovery, but that day came with Goodyear Tire and Rubber Co. v. Haeger, 137 S.Ct 1178 (April 18, 2017). Writing for a unanimous Court, Justice Kagan explained that when a court exercises its inherent power to sanction bad-faith conduct by ordering a party to pay the other side’s legal fees, the award is limited to the fees that would not have been incurred but for the sanctioned party’s conduct.
The Court’s decision provides useful guidance, but leaves open interesting questions that litigants and district courts will be wrestling with for years to come.
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Please provide comments about the issues below to Herman Spence at [email protected]. I will summarize the responses and post them on the Tax Section blog. I will not mention any individual’s response and will not provide the names of responders.
North Carolina Stamp Taxes
Background. GS § 105-228.29 provides the stamp tax does not apply if no consideration in property or money is paid by the transferee to the transferor. In an Attorney General’s opinion issued in 1973, a husband and wife were the sole shareholders of the corporation to which they conveyed a tract of land without consideration. The Attorney General determined stamp taxes were not due but emphasized there would be a contrary result if shares of stock were issued in consideration of the transfer of the property.
Transfer of real estate to an LLC upon the formation of the LLC. To avoid the issuance of an LLC interest upon the contribution of property and to avoid the implication of the 1973 Attorney General’s opinion, do you first organize the LLC and issue LLC interests and later separately contribute property to the LLC without consideration?
Conveyance of property to LLC in anticipation of sale. Is it reasonable to take the position no stamp taxes are due if property is transferred to a newly formed LLC shortly before the sale of the property, and the transaction is restructured as a sale of the LLC interests? If it is unreasonable to convey the property to an LLC immediately before the sale of the LLC interests, is it reasonable to contribute the property to the LLC when the sale of the property is expected but there is not yet a sales contract?
Legal Research and Writing was my favorite (required) class at Midlands Technical College.
This Palmetto State institution is well-known for its paralegal program. That’s one reason why I decided to attend and graduate from it. Plus, I wanted to know how my journalism background would stack up in this particular field of study.
Legal Research and Writing was my favorite class.
Why? Quite simply, I enjoy writing, period. My high school newspaper, The Viking, started the ball rolling. It picked up full steam into a full time staff position at a small newspaper after graduating from college. At the Newberry Observer and Florence Morning News, I authored feature articles about a renovated opera house, a local high school basketball team, a Teacher of the Year award and a couple of local elections. Switching gears, I entered the world of technical writing. I explain it this way–I wrote training manuals for accounting software company.
Legal Research and Writing was my favorite class.
Why? I learned the IRAC method (Issue, Rule, Application, Conclusion). I learned about Westlaw and LexisNexis. I learned about researching property deeds and titles. I learned how to locate facts and figures using old and new school techniques.
Legal Research and Writing was my favorite course.
Why? This class greatly contributed to my legal footprint. The instruction and training gave me the confidence when I tackled research projects and written assignments. The homework and long hours in the library prepared me for the “burning the midnight oil” sessions at work.
As I look back at my education, training and work experiences, I realize that Legal Research and Writing is still my favorite course.
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