This past summer I interned with the Air, Water, and Natural Resources Section within the Environmental Division of the North Carolina Attorney General’s Office. Going into the internship, I was interested in environmental law and had previously worked on environmental issues in the nonprofit space.
Spending my summer with the Air, Water, and Natural Resources Section built on my prior experiences, deepened my interest in environmental law and utilized my newly acquired legal skills for a truly impactful internship experience. I worked directly with several attorneys on several projects including drafting briefs, conducting legal research and attending client meetings. My supervisors did an incredible job of assigning different projects to expose me to as many types of work as possible.
Additionally, they openly communicated with the interns to determine what kinds of work we liked, did not like and how that could help them cater future assignments to align with our preferences. No two days were the exact same, and I very quickly realized that the attorneys in the Air, Water, and Natural Resources Section have an impressive breadth of expertise that allows them to provide legal representation for three of North Carolina’s most important environmental regulatory agencies within the Department of Environmental Quality: the Division of Air Quality, the Division of Water Resources, and the Division of Marine Fisheries. The attorneys in this section helped me to refine and develop the skills that have contributed to their success, which made me feel confident and excited going into my second year of law school.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00ZPLUhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngZPLU2024-04-23 10:16:062024-04-23 10:17:00My Summer Internship With the North Carolina Attorney General’s Office
The CJA Panel Committee for the Middle District of North Carolina and Chief District Judge Catherine C. Eagles cordially invite attorneys interested in learning about criminal defense work in the federal court for the Middle District of North Carolina to an informational lunch on Thursday, May 9, 2024, at 12:30 p.m., in the Jury Assembly Room, Second Floor, at the John Hervey Wheeler Courthouse, which is located at 323 E. Chapel Hill Street, Durham, NC 27702. Under the Criminal Justice Act of 1964 and the Middle District CJA Plan, the CJA Panel Committee works with the U.S. District Court and the Office of the Federal Public Defender to recruit, select, support, and oversee CJA Panel attorneys. CJA Panel attorneys are appointed and compensated on a case-by-case basis and perform a vital service not only to their clients but also to our Court and our community. Membership on the CJA Panel requires dedication to excellence in indigent criminal defense and is a wonderful opportunity for service as well as personal and professional growth.
If you maintain a primary, satellite or shared office in the Middle District, and are interested in learning more about becoming a CJA Panel attorney, please register for the luncheon by providing your contact information via email no later than Friday, May 3, 2024.
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.pngCriminalJustice2024-04-22 12:32:122024-04-22 12:32:12Calling Criminal Defense Attorneys: New Date for Informational Lunch with Chief District Judge Catherine C. Eagles
The North Carolina Bar Association’s Government & Public Sector, Criminal Justice, and Zoning, Planning & Land Use Sections are pleased to solicit applications for the 2024 Government & Public Sector Section Annual Summer Internship Scholarship! We anticipate awarding six $1,000 scholarships to law students completing their summer internships in a government entity.
Eligible candidates are currently enrolled in an accredited ABA law school, are working without compensation in a government law office (i.e., city, county, state, or federal) in North Carolina at least one half of the summer of 2024, and demonstrate a commitment to serving in government or public sector law offices. The scholarship money must go directly to the recipient. Each recipient must write an article describing their experience and the benefits of their summer internship. Each article will be considered for publication in the online NCBarBlog platform hosted by the Government & Public Sector Section.
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.
My Summer Internship With the North Carolina Attorney General’s Office
Zoning Planning & Land Use SectionThis past summer I interned with the Air, Water, and Natural Resources Section within the Environmental Division of the North Carolina Attorney General’s Office. Going into the internship, I was interested in environmental law and had previously worked on environmental issues in the nonprofit space.
Spending my summer with the Air, Water, and Natural Resources Section built on my prior experiences, deepened my interest in environmental law and utilized my newly acquired legal skills for a truly impactful internship experience. I worked directly with several attorneys on several projects including drafting briefs, conducting legal research and attending client meetings. My supervisors did an incredible job of assigning different projects to expose me to as many types of work as possible.
Additionally, they openly communicated with the interns to determine what kinds of work we liked, did not like and how that could help them cater future assignments to align with our preferences. No two days were the exact same, and I very quickly realized that the attorneys in the Air, Water, and Natural Resources Section have an impressive breadth of expertise that allows them to provide legal representation for three of North Carolina’s most important environmental regulatory agencies within the Department of Environmental Quality: the Division of Air Quality, the Division of Water Resources, and the Division of Marine Fisheries. The attorneys in this section helped me to refine and develop the skills that have contributed to their success, which made me feel confident and excited going into my second year of law school.
Read more
Calling Criminal Defense Attorneys: New Date for Informational Lunch with Chief District Judge Catherine C. Eagles
Criminal JusticeThe CJA Panel Committee for the Middle District of North Carolina and Chief District Judge Catherine C. Eagles cordially invite attorneys interested in learning about criminal defense work in the federal court for the Middle District of North Carolina to an informational lunch on Thursday, May 9, 2024, at 12:30 p.m., in the Jury Assembly Room, Second Floor, at the John Hervey Wheeler Courthouse, which is located at 323 E. Chapel Hill Street, Durham, NC 27702. Under the Criminal Justice Act of 1964 and the Middle District CJA Plan, the CJA Panel Committee works with the U.S. District Court and the Office of the Federal Public Defender to recruit, select, support, and oversee CJA Panel attorneys. CJA Panel attorneys are appointed and compensated on a case-by-case basis and perform a vital service not only to their clients but also to our Court and our community. Membership on the CJA Panel requires dedication to excellence in indigent criminal defense and is a wonderful opportunity for service as well as personal and professional growth.
If you maintain a primary, satellite or shared office in the Middle District, and are interested in learning more about becoming a CJA Panel attorney, please register for the luncheon by providing your contact information via email no later than Friday, May 3, 2024.
Government & Public Sector Section’s Annual Scholarship
Young Lawyers DivisionThe North Carolina Bar Association’s Government & Public Sector, Criminal Justice, and Zoning, Planning & Land Use Sections are pleased to solicit applications for the 2024 Government & Public Sector Section Annual Summer Internship Scholarship! We anticipate awarding six $1,000 scholarships to law students completing their summer internships in a government entity.
Eligible candidates are currently enrolled in an accredited ABA law school, are working without compensation in a government law office (i.e., city, county, state, or federal) in North Carolina at least one half of the summer of 2024, and demonstrate a commitment to serving in government or public sector law offices. The scholarship money must go directly to the recipient. Each recipient must write an article describing their experience and the benefits of their summer internship. Each article will be considered for publication in the online NCBarBlog platform hosted by the Government & Public Sector Section.
Read more
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