The 130th Ohio General Assembly amended and substituted House Bill 318 to amend sections of Ohio law regarding the sale and display of motor vehicles. There are two important amendments addressed in Sections 4517.03(B)(1)(b) and (B)(1)(c) that motor vehicle dealers should be aware of. 2015 – YAK – Offsite Display Law – March
On February 12, 2015, the United States District Court for the Northern District of Ohio held that professional negligence claims sounding in tort by owners against design firms is improper where the action is predicated on conduct arising out of a purported breach of contract and that the economic loss doctrine bars claims by owners […]
The new year is a good time to remind charities and their directors of the four basic fiduciary duties owed by a director to the charity in connection with serving on its board of directors: Duty of Care; Duty of Loyalty, Duty of Compliance, and Duty to Oversee Finances. 2015 – The Duties of Charity […]
Disclosures: Recently, I have been reading a flurry of emails from attorneys in other states regarding disclosing the prior history of a vehicle to the consumer prior to, and during the sale of the vehicle. The majority of emails were concerned with the disclosure of the rental history of a vehicle. . . 2014 – You Auto […]
The Ohio Supreme Court Unanimously Agrees with Maestle and Farnan that a Person’s Domicile is the Home to Which the Person Has the Intention of Returning and One’s Domicile is Never Temporary or Transient. 2014 – Ohio Supreme Court Unanimous Decision re Domicile – October
Effective July 1, 2014, the IRS introduced a short form application for 501(c)(3) tax exempt status called the Form 1023EZ. This new application is three pages long compared with the somewhat daunting 26 page regular Form 1023. Generally, an applicant with gross annual receipts of $50,000 or less and assets of $250,000 or less may […]
Inhouse counsel face ethics questions that are significantly different from outside counsel or criminal defense attorneys. For example, application of the attorneyclient privilege in the corporate context can be complicated, leading to confusion as to who the client of the corporate counsel is and when communications are or are not privileged. This is especially tricky […]
Ohio’s Constitution contains a ban on legal recognition of same sex unions. Consequently, despite a recent United States Supreme Court case permitting states to recognize same sex marriage, Ohio same gender spouses who file a joint federal tax return, may not file a joint Ohio state tax return even if they were married in a […]
The 130th Ohio General Assembly amended and substituted House Bill 318 to amend sections of Ohio law regarding the sale and display of motor vehicles. There are two important amendments addressed in Sections 4517.03(B)(1)(b) and (B)(1)(c) that motor vehicle dealers should be aware of. 2015 – YAK – Offsite Display Law – March
On February 12, 2015, the United States District Court for the Northern District of Ohio held that professional negligence claims sounding in tort by owners against design firms is improper where the action is predicated on conduct arising out of a purported breach of contract and that the economic loss doctrine bars claims by owners against individual design professionals where the owner is not in privity of contract with the individual design professional. . . 2015 – Court Holds Economic Loss Doctrine Bars Owners from Holding Designers Personally Liable – February
The new year is a good time to remind charities and their directors of the four basic fiduciary duties owed by a director to the charity in connection with serving on its board of directors: Duty of Care; Duty of Loyalty, Duty of Compliance, and Duty to Oversee Finances. 2015 – The Duties of Charity Directors
Disclosures: Recently, I have been reading a flurry of emails from attorneys in other states regarding disclosing the prior history of a vehicle to the consumer prior to, and during the sale of the vehicle. The majority of emails were concerned with the disclosure of the rental history of a vehicle. . . 2014 – You Auto Know! Disclosures
The Ohio Supreme Court Unanimously Agrees with Maestle and Farnan that a Person’s Domicile is the Home to Which the Person Has the Intention of Returning and One’s Domicile is Never Temporary or Transient.
2014 – Ohio Supreme Court Unanimous Decision re Domicile – October
Effective July 1, 2014, the IRS introduced a short form application for 501(c)(3) tax exempt status called the Form 1023EZ. This new application is three pages long compared with the somewhat daunting 26 page regular Form 1023. Generally, an applicant with gross annual receipts of $50,000 or less and assets of $250,000 or less may use the Form 1023EZ to apply for 501(c)(3) tax exempt status. . . 2014 – Internal Revenue Service Introduces EZ Application for Tax-Exempt Status
Inhouse counsel face ethics questions that are significantly different from outside counsel or criminal defense attorneys. For example, application of the attorneyclient privilege in the corporate context can be complicated, leading to confusion as to who the client of the corporate counsel is and when communications are or are not privileged. This is especially tricky because more and more inhouse counsel are being asked to provide both legal and business advice. . . Challenges Faced by In-House Counsel Regarding Privilege
Ohio’s Constitution contains a ban on legal recognition of same sex unions. Consequently, despite a recent United States Supreme Court case permitting states to recognize same sex marriage, Ohio same gender spouses who file a joint federal tax return, may not file a joint Ohio state tax return even if they were married in a state that recognizes same gender marriage. . .2013 – Client Advisory – Ohio Department of Taxation Guidelines – Same Sex Couples – October
