Are you attending the Annual Family Law CLE this year in Asheville? Are you looking for something fun to do that Friday night? Are you interested in meeting other family law attorneys? Do you enjoy good conversation, laughs, and delicious food? Are you curious about who Jonathan McGirt really is?
Well, if you answered “yes” to any of these questions, I have the perfect suggestion for you. Join one of eleven Family Law Section members for the Family Law Annual Meeting Dine-Arounds! I know you are intrigued, so let me tell you more.
To expand networks, meet family law attorneys who practice across North Carolina and create new friendships, eleven family law attorneys are graciously hosting different dinners at several of the best restaurants in Asheville on May 3, 2024. There are eleven different hosts at eight different restaurants with dinner starting anywhere between 7:30 p.m. and 8:15 p.m. Read more
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00FamilyLawhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngFamilyLaw2024-04-16 15:21:052024-04-16 15:25:11Introducing: Annual Family Law CLE Dine-Arounds!
Under the claim of right doctrine, a taxpayer who receives income under a claim of right that is free of restrictions must include the amount in income in the year of receipt. That is the case even if the taxpayer may, in a future year, be required to return to the payor the amount included in income. If the amount is returned within the same tax year, the rescission doctrine can apply to prevent taxation. Where the amount included in income is repaid after the year of inclusion, a deduction may be available to reduce current year income for the amount repaid. In some cases a deduction in the year of repayment does not produce as much reduction in tax liability as the amount of tax paid in the year of inclusion (due to changes in tax rates or limits on the use of the deduction). Section 1341 addresses that potential whipsaw by allowing taxpayers to elect to reduce the tax liability in the current year by the amount of tax generated in the previous year by the inclusion of such amount in income.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00TAXhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngTAX2024-04-16 14:29:382024-04-16 14:48:31Claim of Right Doctrine of Section 1341
In Summer 2023, I had the opportunity to intern with the Education Division at the North Carolina Department of Justice. I was initially drawn to the internship because of my background in education. Before law school, I was a high school history teacher in North Carolina public schools for six years. For those who know me, it goes without saying that public service and public education are deeply important to me.
The Education Division at the NCDOJ defends North Carolina’s public institutions of higher education in civil actions. Higher education law was interesting to me, as I came to law school from a career in secondary education. The range of cases that the Education Division handles is vast. Although education law may sound niche, there are so many types of law that an education lawyer confronts. Educational institutions at all levels serve the people of North Carolina in ways far beyond merely educating the next generation (as if that is not a high enough task on its own).
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00GovernmentandPublicSectorhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngGovernmentandPublicSector2024-04-11 11:10:282024-04-11 11:30:30My Internship with the NCDOJ: A Transformative Experience
A pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both.
As legal professionals, we are often called upon to deal with one sort of conflict or another. For those of us who make our living as litigators, all of our cases are “adversarial” in nature. But if we are honest, some of the players—whether parties or our colleagues at the bar—are easier to deal with than others. The question is, then, how do we handle these more contentious situations without allowing it to rob us of our peace of mind?
First, we need to remember that we were retained because a conflict of some sort already existed. In the case of individuals, organizations, or governmental entities, the dispute could be over a contract, a tort, a family law matter, or many other areas. In the criminal law context, the client may be accused of committing a crime and is facing prosecution by the state or the federal government. Thus, the issue is not that conflict itself is inherently bad or must be avoided at all costs. Rather, the existence of a conflict shows that there is a need for some change. The conflict is also an opportunity for us to use our legal education, skills and abilities to assist our clients.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Professional Vitality Committeehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngProfessional Vitality Committee2024-04-04 11:06:052024-04-04 11:06:05How Should We Deal With Conflict?
A pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both.
As legal professionals, we are often called upon to deal with one sort of conflict or another. For those of us who make our living as litigators, all of our cases are “adversarial” in nature. But if we are honest, some of the players—whether parties or our colleagues at the bar—are easier to deal with than others. The question is, then, how do we handle these more contentious situations without allowing it to rob us of our peace of mind?
First, we need to remember that we were retained because a conflict of some sort already existed. In the case of individuals, organizations, or governmental entities, the dispute could be over a contract, a tort, a family law matter, or many other areas. In the criminal law context, the client may be accused of committing a crime and is facing prosecution by the state or the federal government. Thus, the issue is not that conflict itself is inherently bad or must be avoided at all costs. Rather, the existence of a conflict shows that there is a need for some change. The conflict is also an opportunity for us to use our legal education, skills and abilities to assist our clients.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Professional Vitality Committeehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngProfessional Vitality Committee2024-04-03 16:16:132024-04-03 16:16:13How Should We Deal With Conflict?
I. No Reasonable Cause Penalty Defense where CPA did not Give Specific Advice about Erroneous Items; Johnson v. Commissioner, TC Memo 2023-116
Mr. and Mrs. Johnson hired a CPA to prepare their tax returns for 2015-2018. From 2006 to 2013, Mr. and Mrs. Johnson improperly claimed depreciation deductions on certain commercial buildings by using a seven-year depreciation life, rather than the 39-year life applicable to commercial property. As a result, the Johnsons overstated their depreciation deductions between 2006 and 2013 by $1.5 million.
The Johnsons sold their property in 2016 for $5 million. Because of the improper depreciation deductions claimed between 2006 and 2013, the IRS made a Section 481 accounting method adjustment of almost $2 million for 2015. In addition, for 2015, the Johnsons claimed a charitable contribution deduction. However, they filed an incomplete Form 8283 (Non-cash Charitable Contributions) that was fatally defective in numerous respects.
Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Erin Basinger of Basinger Law, PLLC.
What brought you into sports or entertainment law, and what area of sports or entertainment law do you currently practice?
My background is in fashion, and I always loved my mass media law classes. As I began to make friends in the entertainment industry, I realized how much the entertainment industry intersects with my love of intellectual property work in the fashion industry. So, I wanted to combine those two things and build a career I love.
For those interested in practicing in sports or entertainment law, what is a piece of advice you would share with them?
Networking can get you anywhere—even if it is not legal related. My first legal internship was from a referral I received from friends who own an entertainment show, whom I met at a motorcycle rally. You truly never know where good connections may pop up.
James G. Downey III has joined the firm as of Counsel. Downey will work with the firm’s family law and civil litigation sections. Downey brings more than ten years of experience as an attorney to this role. He has focused on family law for more than half of his career. He holds a J.D. from Appalachian School of Law, where he was captain of the Trial Advocacy Team. He earned a B.A. in history and political science from the University of North Carolina at Chapel Hill. He is licensed to practice law in North Carolina, Florida and Michigan.
Baker Donelson Opens Charlotte Office and Adds New Shareholders
Baker Donelson has launched an office in Charlotte and has added eight new shareholders, seven of whom are NCBA members: John E. Branch III, Thomas G. Hooper, Paul J. Osowski, Evan M. Sauda, William M. Starr, Fred M. Wood Jr., and Noelle E. Wooten. Fred M. Wood Jr. will serve as the office’s managing shareholder. Hooper, Osowski, Sauda, Starr, and Wooten will also practice in the Charlotte office; Branch will be based in the Raleigh location.
Fred M. Wood Jr. has practiced for more than 30 years. He represents companies in matters involving unfair business practices and methods of competition, the North Carolina Trade Secrets Protection Act, business torts, and class actions. Wood also practices financial services litigation. He holds a J.D. from Wake Forest University School of Law, an M.B.A. from Wake Forest University Babcock Graduate School of Management, and a B.A. from the University of North Carolina at Chapel Hill.
John E. Branch III focuses his practice on complex business, employment, and constitutional law. He advises clients on business matters and disputes involving contracts, shareholder and LLC member issues, fraud, unfair competition, defamation, and other business-related claims. He provides counsel to and advocates for clients in constitutional and political law issues and in educational matters. He graduated from the University of North Carolina School of Law, where he earned a J.D., and from UNC, where he earned a bachelor’s degree in history.
Thomas G. Hooper focuses on complex business and commercial litigation and consumer and commercial financial services litigation. He has experience representing clients in state and federal trials, as well as in appellate courts and arbitration. His clients have included financial institutions, lenders and insurance companies. He holds a J.D. from the University of North Carolina School of Law and a B.A. from Davidson College. Read more
The APO Committee is chaired by Rep. Sarah Stevens. Sen. Galey is Co-Chair and was present along with Committee Members Sen. Mayfield, Sen. Moffit, Sen, Sanderson, Rep. Longest and Rep. Dahle.
A report on the Periodic Review of Existing Rules (Existing Rules Review or ERR) was presented by Codifier of Rules Ashley Berger Synder and RRC Chair Jeanette Doran. The first step of the review, which will be completed in three years, is the classification of rules. Sen. Mayfield inquired if the RRC could intervene if the agencies classified rules in the middle bucket which was necessary without a substantive public interest. Synder responded with a review of the three buckets for classification in the first round of ERR, how each bucket was handled, and noted that the General Assembly amended the process to delete the middle bucket. Rep. Longest asked how many rules were classified in the middle bucket. Doran responded they did not have numbers for this question but could get them. Doran went on to state that the APA defines public comment in a much narrower fashion than might be expected and that only comments on a rule could be calculated. Rep. Stevens asked what groups are exempt from the review. Sen Mayfield asked about the process of rule making for the exempt groups. Synder responded with examples of exempt groups: the State Bar, the Utilities Commission, and the Lottery Commission. The exemption is defined by statute, and each of the exempt groups have processes for review of rules. Rep. Stevens mentioned problems with HHS and DPI having not complied with the rules review process. Doran indicated they did not know the number of rules issues, and the two agencies had too many subdivisions to determine a number. Rep. Stevens asked for an explanation of the difference between rules and policy.
The Criminal Justice Act Panel (CJA) Informational Lunch scheduled for March 28, 2024, at 12:30 p.m., at the John Hervey Wheeler Federal Courthouse in Durham, has been postponed due to a court conflict. Please be on the lookout for a blog post with a new date for the luncheon very soon.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00CriminalJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngCriminalJustice2024-03-13 14:53:372024-03-13 14:53:37Informational Lunch with Chief District Judge Catherine C. Eagles has been Postponed
Introducing: Annual Family Law CLE Dine-Arounds!
Family Law SectionAre you attending the Annual Family Law CLE this year in Asheville? Are you looking for something fun to do that Friday night? Are you interested in meeting other family law attorneys? Do you enjoy good conversation, laughs, and delicious food? Are you curious about who Jonathan McGirt really is?
Well, if you answered “yes” to any of these questions, I have the perfect suggestion for you. Join one of eleven Family Law Section members for the Family Law Annual Meeting Dine-Arounds! I know you are intrigued, so let me tell you more.
To expand networks, meet family law attorneys who practice across North Carolina and create new friendships, eleven family law attorneys are graciously hosting different dinners at several of the best restaurants in Asheville on May 3, 2024. There are eleven different hosts at eight different restaurants with dinner starting anywhere between 7:30 p.m. and 8:15 p.m. Read more
Claim of Right Doctrine of Section 1341
Tax SectionUnder the claim of right doctrine, a taxpayer who receives income under a claim of right that is free of restrictions must include the amount in income in the year of receipt. That is the case even if the taxpayer may, in a future year, be required to return to the payor the amount included in income. If the amount is returned within the same tax year, the rescission doctrine can apply to prevent taxation. Where the amount included in income is repaid after the year of inclusion, a deduction may be available to reduce current year income for the amount repaid. In some cases a deduction in the year of repayment does not produce as much reduction in tax liability as the amount of tax paid in the year of inclusion (due to changes in tax rates or limits on the use of the deduction). Section 1341 addresses that potential whipsaw by allowing taxpayers to elect to reduce the tax liability in the current year by the amount of tax generated in the previous year by the inclusion of such amount in income.
Read more
My Internship with the NCDOJ: A Transformative Experience
Government & Public SectorBy Abigail Jenkins
In Summer 2023, I had the opportunity to intern with the Education Division at the North Carolina Department of Justice. I was initially drawn to the internship because of my background in education. Before law school, I was a high school history teacher in North Carolina public schools for six years. For those who know me, it goes without saying that public service and public education are deeply important to me.
The Education Division at the NCDOJ defends North Carolina’s public institutions of higher education in civil actions. Higher education law was interesting to me, as I came to law school from a career in secondary education. The range of cases that the Education Division handles is vast. Although education law may sound niche, there are so many types of law that an education lawyer confronts. Educational institutions at all levels serve the people of North Carolina in ways far beyond merely educating the next generation (as if that is not a high enough task on its own).
Read more
How Should We Deal With Conflict?
Featured PostsA pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both.
As legal professionals, we are often called upon to deal with one sort of conflict or another. For those of us who make our living as litigators, all of our cases are “adversarial” in nature. But if we are honest, some of the players—whether parties or our colleagues at the bar—are easier to deal with than others. The question is, then, how do we handle these more contentious situations without allowing it to rob us of our peace of mind?
First, we need to remember that we were retained because a conflict of some sort already existed. In the case of individuals, organizations, or governmental entities, the dispute could be over a contract, a tort, a family law matter, or many other areas. In the criminal law context, the client may be accused of committing a crime and is facing prosecution by the state or the federal government. Thus, the issue is not that conflict itself is inherently bad or must be avoided at all costs. Rather, the existence of a conflict shows that there is a need for some change. The conflict is also an opportunity for us to use our legal education, skills and abilities to assist our clients.
Read more
How Should We Deal With Conflict?
Professional Vitality, Professional Vitality CommitteeA pro se opponent continues to file nonsensical pleadings. An opposing counsel is obnoxious and rude in a deposition. A family law case is on a roller coaster of one crisis after another, created by your own client, the other side, or both.
As legal professionals, we are often called upon to deal with one sort of conflict or another. For those of us who make our living as litigators, all of our cases are “adversarial” in nature. But if we are honest, some of the players—whether parties or our colleagues at the bar—are easier to deal with than others. The question is, then, how do we handle these more contentious situations without allowing it to rob us of our peace of mind?
First, we need to remember that we were retained because a conflict of some sort already existed. In the case of individuals, organizations, or governmental entities, the dispute could be over a contract, a tort, a family law matter, or many other areas. In the criminal law context, the client may be accused of committing a crime and is facing prosecution by the state or the federal government. Thus, the issue is not that conflict itself is inherently bad or must be avoided at all costs. Rather, the existence of a conflict shows that there is a need for some change. The conflict is also an opportunity for us to use our legal education, skills and abilities to assist our clients.
Read more
Federal Income Tax Update
Tax SectionI. No Reasonable Cause Penalty Defense where CPA did not Give Specific Advice about Erroneous Items; Johnson v. Commissioner, TC Memo 2023-116
Mr. and Mrs. Johnson hired a CPA to prepare their tax returns for 2015-2018. From 2006 to 2013, Mr. and Mrs. Johnson improperly claimed depreciation deductions on certain commercial buildings by using a seven-year depreciation life, rather than the 39-year life applicable to commercial property. As a result, the Johnsons overstated their depreciation deductions between 2006 and 2013 by $1.5 million.
The Johnsons sold their property in 2016 for $5 million. Because of the improper depreciation deductions claimed between 2006 and 2013, the IRS made a Section 481 accounting method adjustment of almost $2 million for 2015. In addition, for 2015, the Johnsons claimed a charitable contribution deduction. However, they filed an incomplete Form 8283 (Non-cash Charitable Contributions) that was fatally defective in numerous respects.
Read more
Attorney Spotlight: Erin Basinger
Sports & Entertainment Law SectionBy Erin Basinger
Throughout the year, the Sports & Entertainment Law Section will be conducting interview spotlights of its members to showcase the careers of the section members. This month, the section is spotlighting Erin Basinger of Basinger Law, PLLC.
What brought you into sports or entertainment law, and what area of sports or entertainment law do you currently practice?
My background is in fashion, and I always loved my mass media law classes. As I began to make friends in the entertainment industry, I realized how much the entertainment industry intersects with my love of intellectual property work in the fashion industry. So, I wanted to combine those two things and build a career I love.
For those interested in practicing in sports or entertainment law, what is a piece of advice you would share with them?
Networking can get you anywhere—even if it is not legal related. My first legal internship was from a referral I received from friends who own an entertainment show, whom I met at a motorcycle rally. You truly never know where good connections may pop up.
Read more
Checking In: March 19, 2024
Checking InCompiled by Jessica Junqueira
Allman Spry Welcomes of Counsel Attorney
James G. Downey III has joined the firm as of Counsel. Downey will work with the firm’s family law and civil litigation sections. Downey brings more than ten years of experience as an attorney to this role. He has focused on family law for more than half of his career. He holds a J.D. from Appalachian School of Law, where he was captain of the Trial Advocacy Team. He earned a B.A. in history and political science from the University of North Carolina at Chapel Hill. He is licensed to practice law in North Carolina, Florida and Michigan.
Baker Donelson Opens Charlotte Office and Adds New Shareholders
Baker Donelson has launched an office in Charlotte and has added eight new shareholders, seven of whom are NCBA members: John E. Branch III, Thomas G. Hooper, Paul J. Osowski, Evan M. Sauda, William M. Starr, Fred M. Wood Jr., and Noelle E. Wooten. Fred M. Wood Jr. will serve as the office’s managing shareholder. Hooper, Osowski, Sauda, Starr, and Wooten will also practice in the Charlotte office; Branch will be based in the Raleigh location.
Fred M. Wood Jr. has practiced for more than 30 years. He represents companies in matters involving unfair business practices and methods of competition, the North Carolina Trade Secrets Protection Act, business torts, and class actions. Wood also practices financial services litigation. He holds a J.D. from Wake Forest University School of Law, an M.B.A. from Wake Forest University Babcock Graduate School of Management, and a B.A. from the University of North Carolina at Chapel Hill.
John E. Branch III focuses his practice on complex business, employment, and constitutional law. He advises clients on business matters and disputes involving contracts, shareholder and LLC member issues, fraud, unfair competition, defamation, and other business-related claims. He provides counsel to and advocates for clients in constitutional and political law issues and in educational matters. He graduated from the University of North Carolina School of Law, where he earned a J.D., and from UNC, where he earned a bachelor’s degree in history.
Thomas G. Hooper focuses on complex business and commercial litigation and consumer and commercial financial services litigation. He has experience representing clients in state and federal trials, as well as in appellate courts and arbitration. His clients have included financial institutions, lenders and insurance companies. He holds a J.D. from the University of North Carolina School of Law and a B.A. from Davidson College. Read more
Summary of February 27, 2024, Administrative Procedures Oversight (APO) Committee Meeting
Administrative LawThe APO Committee is chaired by Rep. Sarah Stevens. Sen. Galey is Co-Chair and was present along with Committee Members Sen. Mayfield, Sen. Moffit, Sen, Sanderson, Rep. Longest and Rep. Dahle.
A report on the Periodic Review of Existing Rules (Existing Rules Review or ERR) was presented by Codifier of Rules Ashley Berger Synder and RRC Chair Jeanette Doran. The first step of the review, which will be completed in three years, is the classification of rules. Sen. Mayfield inquired if the RRC could intervene if the agencies classified rules in the middle bucket which was necessary without a substantive public interest. Synder responded with a review of the three buckets for classification in the first round of ERR, how each bucket was handled, and noted that the General Assembly amended the process to delete the middle bucket. Rep. Longest asked how many rules were classified in the middle bucket. Doran responded they did not have numbers for this question but could get them. Doran went on to state that the APA defines public comment in a much narrower fashion than might be expected and that only comments on a rule could be calculated. Rep. Stevens asked what groups are exempt from the review. Sen Mayfield asked about the process of rule making for the exempt groups. Synder responded with examples of exempt groups: the State Bar, the Utilities Commission, and the Lottery Commission. The exemption is defined by statute, and each of the exempt groups have processes for review of rules. Rep. Stevens mentioned problems with HHS and DPI having not complied with the rules review process. Doran indicated they did not know the number of rules issues, and the two agencies had too many subdivisions to determine a number. Rep. Stevens asked for an explanation of the difference between rules and policy.
Read more
Informational Lunch with Chief District Judge Catherine C. Eagles has been Postponed
Criminal JusticeThe Criminal Justice Act Panel (CJA) Informational Lunch scheduled for March 28, 2024, at 12:30 p.m., at the John Hervey Wheeler Federal Courthouse in Durham, has been postponed due to a court conflict. Please be on the lookout for a blog post with a new date for the luncheon very soon.