It is property tax appeal season in New Jersey. If you own or lease commercial, residential and/or investment property in New Jersey, now is the time to review whether you should file a 2015 appeal. If you own real property in New Jersey, by February 1 you will receive a Notice of Assessment from Continue Reading
Determining Standing in Light of the Federal Circuit’s Azure Networks, LLC v. CSR PLC Opinion
When it comes time to enforce a patent, it is imperative to determine who has standing to sue. Certainly, defendants may have an interest in seeking to exclude a plaintiff from a case based on standing for a variety of reasons (e.g., damages or venue). It is well settled that ordinarily, those who Continue Reading
QSBS Tax Incentives Extended…For Now
What Happened? In the wee hours of December 16th, Congress passed H.R. 5771, the Tax Increase Prevention Act of 2014 (“TIPA”), a stopgap measure that, among other things, retroactively extends certain tax incentives that expired on December 31, 2013. President Obama signed the bill into law on Continue Reading
Guest Perspective: Should the Cuba Embargo Go or Stay?
Ira Gonzalez discusses the Cuba embargo in this article for New Orleans City Business. Continue Reading
After New Connecticut Law, Sharing the Road also Means Sharing the Costs
Connecticut has enacted a new law, Public Act 14-67 (the “Act”), that now by statute allocates the costs to maintain, repair, and restore private easements and rights-of-way among certain users of those rights. The Act took effect on October 1, 2014. According to the Act, the owner of a one- Continue Reading
The ‘Millison’ Exception for Injuries During Employment: The Evolution from Laidlow to Van Dunk
The New Jersey Workers' Compensation Act (WCA) provides the exclusive remedy for claims against an employer for injuries sustained during employment. In exchange for providing certain payment without regard to fault, employers are provided immunity from tort liability arising out of an employee's Continue Reading
Landlords and Tenants Beware: Option Contracts and the Substantial Compliance Standard
In Pack 2000, Inc. v. Cushman, 311 Conn. 622 (2014), the Connecticut Supreme Court recently applied a “substantial compliance” standard to the exercise of tenant options contained in a lease, including purchase options. According to the Supreme Court, when the exercise of an option is Continue Reading
Court Clarifies Law on Enforceability of Obligations of Non-Signatories in Private Mergers
In a fact-specific case with potential ramifications for future mergers under Delaware law, Cigna Health and Life Insurance Co., a preferred stockholder of Audax Health Solutions Inc., whose shares were extinguished by a merger that closed in February 2014, secured a declaration permitting it to Continue Reading
NJ Spill Act Contribution Rights in Jeopardy Under Proposed Bill: Points to Consider
A bill (A-3880/S-444) recently introduced in both houses of the New Jersey legislature would prevent companies and private individuals from exercising their existing contribution rights under New Jersey’s Spill Act to recover cleanup and removal costs, or any other damages, associated with a Continue Reading
Pre-Litigation Issues: The New Appleman’s on Insurance
Order information for The New Appleman's on Insurance. Continue Reading