Legal Research

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Second Circuit Review
Wednesday, June 24, 2009
By Martin Flumenbaum and Brad S. Karp

"Martin Flumenbaum and Brad S. Karp, partners at Paul, Weiss, Rifkind, Wharton & Garrison, write that in local federal courts debts arising from unpaid employer contributions can never become non-dischargeable under §523(a)(4) of the Bankruptcy Code ? no matter the level of authority exercised by the employer over plan assets. It remains to be seen, they say, which approach other circuit courts of appeals will follow when faced with this issue, and whether their decisions will generate a circuit split sufficiently substantial to draw Supreme Court review."

Condemnation and Tax Certiorari
Wednesday, June 24, 2009
By M. Robert Goldstein and Michael Rikon

"M. Robert Goldstein and Michael Rikon, partners of Goldstein, Goldstein, Rikon & Gottlieb, write that when an assessor revokes a real property tax exemption, the taxpayer that intends to appeal must file a petition under Article 7 of the Real Property Tax Law challenging the revocation. A recent decision from the Orange County Supreme Court provides an interesting and thorough explanation of the applicable law, they say."

OUTSIDE COUNSEL:

Free With Registration: Litigation in Landmark Asylum Case Over Domestic Violence Resumes
Wednesday, June 24, 2009
By Lisa M. Koenig and Archana Pyati

"Lisa M. Koenig, a partner of Fragomen, Del Rey, Bernsen & Loewy who serves onthe Sanctuary for Families' Legal Advisory Council, and Archana Pyati, the asylum attorney at Sanctuary for Families, write that for more than a decade, advocates have argued that immigrant women who fear domestic violence in their countries of nationality should receive asylum, a humanitarian form of immigration relief, so that they can remain safely in the United States. Though the Department of Homeland Security and the Department of Justice agree that domestic violence can amount to persecution, they say, there is disagreement about how to frame these cases within the narrow parameters of asylum law."

REAL ESTATE TRENDS:

Taxation
Wednesday, June 24, 2009
By Ezra Dyckman And Libin Zhang

"Ezra Dyckman, a member of Roberts & Holland, and Libin Zhang, an associate with the firm, write that the Treasury has recently issued Proposed Treasury Regulation §1.706-4, which provides detailed rules for how partnerships items should be allocated to partners who vary their partnership interests during the partnership's taxable year. The rules, they say, apply to any variations in partnership interests that occur not only when partners make complete dispositions of their partnership interests, as under the current regulations, but also when partners make partial dispositions of their partnership interests"