I have had the benefit of being a member in the section since law school, having been pushed to join by my law school professor. From the moment I joined the section, I found myself surrounded by smart, driven attorneys. As I became involved in committees and council meetings, I was continuously pushed to be a better researcher, writer, and attorney. Members of the section would become my mentors and friends, people who I can (and still do) call with questions about a case or simply for personal and professional guidance.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00Constructionhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngConstruction2023-01-10 11:30:212023-01-10 11:30:21A Message from the Section Chair
The Antitrust & Complex Business Disputes Law Section invites you to register for its annual program on February 2, 2023. The program contains 7.0 hours of CLE credit, including 1.0 hour of credit for both ethics and substance abuse/mental health. The topics are tailored toward the active and aspiring business litigator, including navigating complex privilege issues, using experts, insurance issues in complex litigation and addressing mental health for litigation attorneys. We also will have the popular View From the Bench featuring the current North Carolina Business Court Judges. We look forward to seeing you in person at the Bar Center. Additional information and details are available on the program registration page. Hope to see you in February.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00ACBDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngACBD2023-01-10 10:59:532023-01-10 11:03:29Antitrust & Complex Business Disputes Law Section Annual CLE Program
College football season is upon us, and The Ohio State University is in the hunt for the playoffs. As good as they have been on the field, the school’s first win came before the season started. In June, the United States Patent and Trademark Office granted Ohio State an unusual trademark: the word “The.”
For those unfamiliar with Ohio State, the attempt to claim ownership of a definite article may seem absurd, but the word “The” holds a special place in the heart of Buckeyes everywhere. While it has been a part of the school’s name since 1878, the university made a push in the 1980s to emphasize the word “The” as part of the college’s brand and to distinguish it from other OSU colleges such as Oregon State University and Oklahoma State University. Since then, the word has appeared on Ohio State merchandise, promotional materials, and is emphasized in the pre-game introductions of Buckeyes competing in professional sports. The school’s first application for the trademark was denied, since the USPTO was skeptical that the word was being used as an indication of source, but their second attempt was approved after demonstrating the sheer amount of marketing and advertising they had poured into creating a link between the word and the Ohio State brand.
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The North Carolina Bar Foundation’s (“NCBF”) chief objective is to unite the talent and generosity of the legal profession to be a power of greater good for North Carolinians. Much of the NCBF’s success depends on the commitment of donors and volunteers whose leadership inspires pro bono and public service programs that further the values of access to justice, service, civic education, and professionalism. Even further, the NCBF’s Endowment Committee convenes a few times a year to decide on which well-deserved organization to make site visits and provide grants to North Carolina organizations that are engaged in programming or projects that advance the Foundation’s chief objective.
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On March 4, 2023, the Charlotte Expunction Clinic will again be held at the Mecklenburg County Courthouse. This project is a partnership of the following organizations: the North Carolina Pro Bono Resource Center (PBRC), the SelfServe Center, the Mecklenburg County Clerk of Superior Court’s Office, District Attorney’s Office, and Public Defender’s Office. During the clinics, volunteer public defenders offer advice to applicants regarding their eligibility for expunction relief under North Carolina law.
The project has held six prior clinics since 2019. Since August 2021, paralegals have been utilized to review criminal records and attorney analysis forms and prepare petitions for attorney review.
MIP’s Diverse Perspectives is a monthly blog feature to spotlight a member from North Carolina’s diverse community of attorneys and legal professionals. Each month, an MIP member shares their personal perspective through a brief set of interview questions.
This month’s perspective is courtesy of Clayton Morgan.
What law school did you attend, and when did you graduate?
I attended the Wake Forest University School of Law and the Wake Forest Graduate School of Management, and graduated with my joint JD/MBA degree in May, 1991.
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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 Ryan Fairchild of Odin Law and Media. Fairchild is Chair of the Sports & Entertainment Law Section.
This is the last of three installments of this article.
I. Bookkeeper Falls Victim to Section 6672 Trust Fund Recovery Penalty; Kazmi, TC Memo 2022-13.
In Kazmi, a bookkeeper was found liable for the Section 6672 trust fund recovery penalty. The facts of this case are particularly sad.
The bookkeeper, Mr. Kazmi, worked part-time at an hourly rate for an urgent care medical practice. He had no ownership interest in the practice, nor was he an officer or director. Mr. Kazmi was not listed as an authorized signatory on any of his employer’s bank accounts. He did not have any check signing authority nor any authority to direct payments to the employer’s creditors. Unfortunately, Mr. Kazmi did handle all payroll functions. Because he transmitted payroll tax returns and made federal tax deposits for his employer when he was aware withheld taxes had not been remitted to the IRS, he was responsible for the trust fund recovery penalty.
Welcome, albeit a bit late, to the 2022-2023 NCBA year! It is my privilege to serve as your chair for the bar year.
Our section has a busy year planned. With COVID-19 now becoming a manageable and distant memory, be on the lookout for more networking opportunities that will be offered by our section. In addition, under the leadership of Greg Skidmore, we will have our annual meeting and CLE event on February 2, 2023, at the Bar Center in Cary. Greg has already planned and is putting the finishing touches on what promises to be a very informative and interesting program. Once again, we are fortunate that our Business Court Judges have agreed to be part of our event. Their portion of the program is always a hit, and we are fortunate that the judges are willing to take time out of their schedule to share their insights with us.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00ACBDhttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngACBD2023-01-04 12:10:282023-01-04 12:10:28Updates from the Antitrust & Complex Business Disputes Law Section
In 2022, three influential organizations took a public position on this issue of parent-child contact problems. The American Professional Society Against Child Abuse (APSAC) is the leading national organization supporting professionals who serve children and families affected by child maltreatment and violence. Over the years, APSAC has repeatedly opposed the harmful presumption among many family court professionals that parental alienation is the reason for a child refusing contact with the other parent. In its most recent position statement, APSAC warns that a rush to blame one parent for the child’s aversion to contact with the other parent results in professionals failing to investigate allegations of abuse or mistreatment and making recommendations that are detrimental to the child’s best interests.
https://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.png00JuvenileJusticehttps://ncbarblogprod.wpengine.com/wp-content/uploads/2018/06/Blog-Header-1-1030x530.pngJuvenileJustice2023-01-04 11:36:432023-01-04 11:36:43“Parental Alienation”: Too Often a Red Herring in Child Custody Cases